Auditoría pública y nuevas tecnologías de la informaciónuna revisión sistemática de la literatura, primera parte (tendencias, metodologías y ambitos geográficos)
- José Miguel Lozano Almansa 1
- Jesús Mauricio Flórez Parra 1
- Antonio Manuel López Hernández 1
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1
Universidad de Granada
info
ISSN: 1136-517X
Any de publicació: 2023
Número: 82
Pàgines: 88-103
Tipus: Article
Altres publicacions en: Auditoría pública: revista de los Organos Autónomos de Control Externo
Resum
The work, divided into two parts, aims to analyze, on the one hand, which information technologies are generating the most interest among academics internationally with a view to their implementation in public auditing. And, on the other hand, understand the main limitations that auditors face after its implementation in the institution, as well as the academics’ proposals for improvement. For this, an investigation is carried out through a systematic compilation of literature and an analysis of its bibliometric parameters. This article, which constitutes the first part of the research work, focuses on knowing the trends that generate greater research interest, the methodologies followed in the work carried out, as well as the geographical areas that produce this type of research