Metodología para la gestión de riesgos en proyectos de auditoría en Colombia mediante la aplicación de herramientas de inteligencia artificial

Abstract

Audit projects in the Colombian public sector are complex, since the audit work requires a deep knowledge of the system to be audited. In addition, these projects have a time constraint, which is generally reflected in short periods for planning, or in the fulfillment of numerous contractual obligations that contractors acquire with public sector contractors. Thus, it is generally required to enter into the execution phase at the beginning of the contract. Without adequate planning, many operational, contractual and administrative risks are omitted. Over time, project managers acquire knowledge to manage these risks and avoid incurring delays or penalties, however, non-compliance and contingencies occur that with proper risk management planning would have been mitigated. It is for this reason that the use of an artificial intelligence tool known as knowledge-based systems and fuzzy logic is proposed, which allow capturing such knowledge and facilitating risk management, thus avoiding non-compliance or the materialization of risks, also contributing to the achievement of strategic objectives. The scientific article "A knowledge-based expert system for risk management in health audit projects" was developed as a result of this research.