Digitalización en la auditoría externa-desafíos para la educación y la formación profesional en México

Manrico  Maria Scheliga

doi:10.29105/vtga7.2-16

Autores/as

Manrico Maria Scheliga Universidad Autónoma de Nuevo León

DOI:

https://doi.org/10.29105/vtga7.2-16

Palabras clave:

Digitalización

Resumen

La digitalización plantea importantes desafíos para los auditores externos y los auditores internos en particular. Para que las profesionales de la auditoria y la próxima generación de auditores estén preparadas para el futuro digital, es importante comprobar los conceptos de la formación universitaria y educación profesional en una etapa temprana y adaptarlos si es necesario. El siguiente artículo describe las posibles consecuencias de la digitalización para los profesionales de la auditoria externa e interna. Se entrevistó a de 108 auditores externos e internos para proporcionar una descripción general de los requisitos técnicos futuros para futuras carreras relacionadas a la auditoria. Los cambios necesarios en la educación universitaria, así como en la educación profesional continua, y se pueden derivarse de las respuestas.

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