Audit quality in Cuba facing structural challenges, technical gaps, and emerging technologies
DOI:
https://doi.org/10.5281/zenodo.21875807Keywords:
artificial intelligence, auditing, auditors in Cuba, audit quality, internal controlAbstract
Introduction: Auditing is an essential element for strengthening internal control and ensuring the efficient use of resources in Cuba, within a context marked by economic tensions and growing demands for transparency. The national audit system faces structural limitations, technical gaps, and high workforce turnover that affect report quality and internal control effectiveness. Objective: To analyze the importance of continuous training in improving audit quality in Cuba, identifying technical gaps, structural challenges, and the potential of emerging technologies. Method: A mixed-methods approach was applied, predominantly qualitative, complemented by quantitative analysis, literature review, examination of current regulations, and interviews and surveys with experts from the National Audit System. The Ishikawa diagram was used to identify the causes of deficiencies in audit reports. Results: Findings reveal that 65 % of report errors stem from technical shortcomings, exacerbated by high staff turnover and lack of professional experience. The research demonstrates that adopting artificial intelligence and data analytics can increase precision, expand sampling coverage, and reduce execution times, helping overcome structural limitations. Conclusion: Continuous training and the integration of emerging technologies are essential to closing the expectation gap and positioning the auditor as an agent of change. Modernizing Cuba’s audit system requires investment in professional development, regulatory updates, and the strategic adoption of artificial intelligence to improve the quality and reliability of internal control.
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