Uso de tecnologías digitales en auditoría para verificar la integridad de la información de ventas en PYMES del sector de seguridad en la parroquia Rocafuerte, Guayaquil, durante el periodo 2024.

Abstract

The overall objective of this thesis was to analyze the use of digital technologies in auditing processes to verify the integrity of sales information in SMEs in the security sector in the parish of Rocafuerte, Guayaquil, during the period 2024. Three specific objectives were set for its development: to define the conceptual, theoretical, referential, and legal foundations that support the integrity of information; to establish the research methodology to evaluate audit procedures and their level of digitization; and to analyze the benefits and limitations of using digital tools in sales auditing. The research was framed within a non-experimental design with a quantitative approach, using information collection techniques such as surveys. The results showed that digital technologies, such as ERP systems, audit software, artificial intelligence, and blockchain, contribute significantly to improving the reliability and transparency of sales information. Benefits such as the reduction of human error, the automation of reports, and the strengthening of internal control were also identified. However, limitations related to lack of training, resistance to change, and implementation costs were also recognized. In conclusion, the digitization of audit processes represents a strategic factor for SMEs in the security sector, as it guarantees the integrity of financial information and promotes business sustainability. Finally, it is recommended that future research address digital auditing in other sectors and regions of the country.