Tecnologías Emergentes en la Detección y Prevención del Fraude Contable: Desafíos y Perspectivas en el Contexto Latinoamericano

Accounting fraud has caused damage in financial systems for decades and, far from disappearing, it reinvents itself with every technological advance. This paper critically examines how tools such as artificial intelligence, machine learning, blockchain and big data analytics are being incorporated into fraud detection and prevention processes in the accounting field, with particular attention to what is happening in Latin America. To this end, a systematic review of scientific literature published between 2015 and 2025 in specialized databases was conducted. Results show that, while these technologies offer considerable advantages over conventional auditing methods, their adoption in the region collides with economic, institutional and training obstacles that cannot be ignored. It is also striking that the sophistication of fraudulent methods seems to advance at the same pace as the tools designed to combat them. The article concludes that blind faith in technology is not an option: its effectiveness depends on regulatory frameworks that actually work, well-trained auditors and organizations genuinely committed to ethics. Concrete recommendations are formulated for educational institutions, regulatory bodies, companies and professionals in the field.