Competencia digital en la auditoría. Soporte o carga en el ejercicio profesional de los auditores

Information and communication technologies (ICT) are currently an invaluable tool in the development of each and every one of the activities carried out by individuals and companies. Public accounting as a profession has not been alien to this influence, from the use of simple accounting and auditing applications in small companies, to the most complex ERP systems (Enterprise Resource Planning) for the management and review of accounting and financial information of large companies. companies Taking this context into account, this paper characterizes the level of technological competence of a sample of auditors from the city of Bucaramanga in the exercise of their functions, to analyze whether ICTs are a support or burden in their professional development. Unfortunately, the results found in the research, regarding the technological level of the auditors, are negative, in contrast to the technological horizon evidenced in the companies where these professionals work.