Especialización en Auditoría de Sistemas (Virtual) · 2026
Retos y lineamientos regulatorios para auditores de sistemas en la era de la inteligencia artificial generativa
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Resumen
This document analyzes the primary challenges and regulatory requirements faced by systems auditors in Colombia when integrating Generative Artificial Intelligence (GAI) tools into audit processes. The analysis identifies compliance with Law 1581 of 2012 as the most significant legal constraint, given the obligations related to data protection, responsibility, and professional integrity. Because auditors maintain full legal accountability for the outcomes generated by GAI, the study emphasizes the necessity of ensuring traceability of prompts and outputs as verifiable audit evidence, as well as the importance of grounding conclusions in professional judgment.