IMPLEMENTACIÓN DE SISTEMAS DE INTELIGENCIA ARTIFICIAL PARA LA DETECCIÓN Y PREVENCIÓN DE FRAUDES FISCALES EN EMPRESAS DE LA PARROQUIA TARQUI, GUAYAQUIL: UN ENFOQUE ESTRATÉGICO HACIA LA OPTIMIZACIÓN DE LA AUDITORÍA CONTABLE

Abstract

The implementation of artificial intelligence (AI) systems to identify and prevent tax fraud in companies in the Tarqui parish, Guayaquil, constitutes a key strategy to improve accounting auditing. These systems provide several advantages, such as the real-time study of large amounts of data, which facilitates the effective detection of suspicious patterns and behavior. For this reason, the objective of this study was to: Evaluate the impact of the implementation of artificial intelligence systems on the detection and prevention of tax fraud. The methodology used had a descriptive quantitative approach. The design was non-experimental cross-sectional. The population was the companies of the Tarqui parish, while the sample was 76 organizations. Likewise, interviews were conducted with 5 auditors who hold leadership positions in audit processes. The main results showed that there is a favorable perception about the use of AI to prevent tax fraud, as well as optimize routine processes, reducing human errors and increasing operational efficiency.