Impact of AI on Internal Control and Risk Management Systems in Ecuador
Journal
Lecture Notes in Networks and Systems
International Conference on Information Systems and Medicine. Volume 2
Date Issued
2026
Type
Book chapter
Abstract
The implementation of artificial intelligence in internal control systems has emerged as a key trend in the improvement of organizational management, enabling comprehensive data analysis and effective risk identification, transforming the way organizations monitor and control their operations. The objective is to analyze the perception and use of AI in internal control systems in Ecuador, focusing on its ability to perform advanced data analysis and accurate identification of risk areas. The research methodology employed a mixed approach. A survey was administered to 30 accounting professionals and business people to evaluate the effectiveness of tools for the purpose of improving internal control systems. The results show that AI can identify patterns and anomalies in large volumes of data with higher accuracy than traditional methods. In conclusion, the study provides a comprehensive view of the potential of AI to transform internal control processes, ensuring greater transparency and reliability in organizational management. The predictive capability of AI allows organizations to anticipate and mitigate risks before they materialize. The integration of artificial intelligence in Ecuadorian internal control systems offers significant improvements in the efficiency and effectiveness of risk management with more effective decision making. © The Author(s), under exclusive license to Springer Nature Switzerland AG 2026.