Meet the
Audit horizon
in Latin America 2023
Cyber risk is still critical
50.0% consider cyber risk as the most relevant for auditors.
In the digital age, auditors must balance this major risk with electronic fraud, data protection and privacy, and regulatory compliance. This becomes even more challenging with the increased use of technology and changes in the media.
%
![](https://plus-ti.com/wp-content/uploads/2023/08/cultura-organizacional.png)
Challenges in the adoption of continuous auditing
Adoption still presents challenges.
Predominant challenges include cultural and organizational resistance to change, and the technological and infrastructural limitations that accompany this change in approach.
Favorable stance towards continuous auditing
88.2% are in favor of implementing continuous audits.
However, they are not yet able to take advantage of its benefits that drive effectiveness and a modern approach due to multiple challenges in its adoption.
%
![](https://plus-ti.com/wp-content/uploads/2023/08/mantenerse-actualizado.png)
Difficulty in keeping up with technological advances.
60.3% consider keeping up with technological advances as the most important challenge for auditors.
Other important challenges that auditors agreed were the greatest challenges: managing risk and uncertainty; and improving the quality and accuracy of audits.
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