Publicación:

El Big Data y su impacto en los Auditores y Revisores Fiscales del municipio de Ibagué

Resumen

The purpose of this research is to analyze the impact of the use of technological tools in the practice of the profession by auditors and tax auditors in the municipality of Ibague, within the framework of the fourth industrial revolution. This research study is conducted through a mixed approach, given the qualitative and quantitative characteristics that were addressed during the process. In the first place, by the documentary analysis carried out to argue the facts that have led the professionals of the accounting practice to evaluate their skills in the provision of services. Also, it is quantitative by the collection of statistical data through the application of a survey as an instrument of data collection, obtaining percentage figures that allow analyzing the impact of digitization in accounting sector specialized in tax auditing and auditing. It can be inferred from the results obtained that public accountants are aware of the changes that the technological revolution represents for them, however, they still do not take measures to enter this new reality. Massive data continues to be an untapped tool and professionals continue to focus on consolidating information and recording transactions, but not on developing data analysis skills through technological tools that will allow them to improve their professional profile and contribute to efficient decision making in organizations.