Artificial intelligence in forensic auditing research

A bibliometric and thematic study has analyzed the integration of artificial intelligence (AI) within forensic auditing, forensic accounting, and financial fraud detection. The research examined 504 publications indexed in Scopus between 2014 and 2026 to identify global research gaps and the specific position of Latin America in the field.

The findings indicate rapid growth in this area since 2023, with a predominance of machine learning applications used to detect fraud in financial statements and transactions. While regional production in Latin America remains limited, the study notes that its proportional orientation toward the public sector and contracting shows a relative impact, in terms of citation numbers, similar to global production levels.