Auditoría pública y nuevas tecnologías de la informaciónuna revisión sistemática de la literatura, segunda parte (tecnologías emergentes)

Resumen

The frequent use of new information and tele- communications technologies has been contributing to greater efficiency and effectiveness in the field of public auditing. In this second part of the bibliometric analysis, the main advances related to new information techno- logies are analyzed, especially emerging ones, such as Big Data, Artificial Intelligence, Blockchain or Cloud. The analysis has focused on international journals positioned in the SCI-EXPANDED and SSCI index in the fields of Pu- blic Administration, business, economics, administration, business finance and computer information systems. The results show a trend of greater use of technological tools along with limitations related to irrefutability bias, lack of training, the existence of incompatibilities between tra- ditional systems or the high cost of implementing new technologies