Artificial Intelligence in the Public Sector in Mexico

Acts of fiscalization

Authors

  • María Pilar Acosta Márquez Veracruzana, Xalapa, Veracruz, México
  • Manuel Alba Velasco Instituto de Investigaciones en Contaduría, Universidad Veracruzana, Xalapa, Veracruz, México
  • René Mariani Ochoa Investigador, Instituto de Investigaciones en Contaduría, Universidad Veracruzana (UV) Xalapa, Veracruz, México
  • Flor Lucila Delfín Pozos Investigadora, Instituto de Investigaciones en Contaduría, Universidad Veracruzana, Xalapa, Veracruz, México

DOI:

https://doi.org/10.22451/3002.nbr2024.vol10.2.10103

Abstract

Artificial intelligence is being used in different fields of study as it reduces administrative processes in a timely manner, as in the case of the public sector, by simplifying and analyzing very large databases and presenting predictions of risk to the economy; in addition, it increases the efficiency and effectiveness of these processes that the population carries out in certain dependencies, or public agencies, and even from their homes. The use of this tool for auditing in Mexico can be very advantageous since policies can be focus on improving administrative processes, processes, and analysis for the verification of the information presented by taxpayers and in tax auditing. However, a question arises about the responsibility in the use of information and personal data that must be address derived from the lack of knowledge of the impact of the use of artificial intelligence in auditing.

To this end, it will be show that artificial intelligence is a beneficial tool for auditing in Mexico. Both the strategies for implementing artificial intelligence in public administration in Mexico; and its application in few Latin American countries such as national digital strategies in Mexico to then evaluate the role of Artificial Intelligence in Taxation and in the Tax Administration Service (SAT). This research is qualitative, exposing the information found; and being a documentary study.

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Author Biographies

María Pilar Acosta Márquez, Veracruzana, Xalapa, Veracruz, México

PhD in Multimedia Engineering, Universitat Politècnica de Catalunya, Spain. Degree in Computer Science, UV. National Researcher Level 1, National Council of Humanities, Sciences and Technologies (CONAHCYT).

Manuel Alba Velasco, Instituto de Investigaciones en Contaduría, Universidad Veracruzana, Xalapa, Veracruz, México

Bachelor's degree in Economics, UV.

René Mariani Ochoa, Investigador, Instituto de Investigaciones en Contaduría, Universidad Veracruzana (UV) Xalapa, Veracruz, México

D. in Public Administration, IAP; Master in Administration, ITESM; Public Accountant, ITAM. National Auditing Award from ASOFIS. Member of PIRC-CID.

Flor Lucila Delfín Pozos, Investigadora, Instituto de Investigaciones en Contaduría, Universidad Veracruzana, Xalapa, Veracruz, México

PhD in Management and Control, UV. Master in Administration, UV. Member of PIRC-CID.

Published

2024-12-27

How to Cite

Acosta Márquez, M. P. ., Alba Velasco, M., Mariani Ochoa, R., & Delfín Pozos, F. L. (2024). Artificial Intelligence in the Public Sector in Mexico: Acts of fiscalization. Newman Business Review, 10(2), 124–147. https://doi.org/10.22451/3002.nbr2024.vol10.2.10103