Cibercontabilidad

María José Ramírez Ramírez

doi:10.64183/5cbhxx22

Authors

María José Ramírez Ramírez Universidad San Marcos Author https://orcid.org/0009-0006-7228-9618

DOI:

https://doi.org/10.64183/5cbhxx22

Keywords:

Cyberaccounting, Continuous auditing, Data governance, Algorithmic accounting, Cybersecurity

Abstract

[IA2.1]Digital transformation has significantly changed how organizations manage financial information, giving rise to cyber accounting, which integrates digital technologies to optimize accounting processes and improve decision-making. In this context, continuous auditing emerges as an innovative approach that enables real-time monitoring of transactions through tools such as artificial intelligence, Big Data, and automation, facilitating the detection of errors, fraud, and financial risks. Additionally, financial data governance plays a key role in ensuring the quality, security, and integrity of information in highly digitalized environments. At the same time, algorithmic accounting automates repetitive tasks and enhances the accuracy of financial records, while RegTech and SupTech technologies improve regulatory compliance and strengthen financial supervision. The incorporation of predictive models allows auditors to anticipate risks and adopt a more proactive approach. However, these technological advances also bring challenges related to cybersecurity and data protection, requiring the implementation of robust technological controls.
In conclusion, continuous auditing within cyber accounting strengthens internal control systems, enhances transparency, and optimizes financial management. It also highlights the need for accounting professionals to develop digital skills to effectively operate in increasingly automated and data-driven environments.

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