Implementación de revisión continua sobre ingresos y gastos mediante inteligencia artificial en una terminal terrestre

Abstract

CONDITION FOR PUBLICATION OF PROJECT. This project focuses on the management of income and expenses of the Guayaquil Land Terminal and proposes the strengthening of budgetary control with the use of Artificial Intelligence and data visualization tools. It is hypothesized that the implementation of continuous monitoring systems increases transparency, decreases resource leakage, and improves the quality of decisions. The justification is based on the modernization of control practices, which due to their traditional nature become obsolete in the face of the level of complexity and the high volumes of operations that follow the Entity's records. For the execution of the project, invoicing, accounting, and departmental budgeting databases were processed using Power BI and visualized using data analysis and AI techniques. Key performance indicators, risk matrices, and automation tools were also used for anomaly control and alert generation. Advances in the management of budget execution visualization, cash flow control and unforeseen financial adjustments, coupled with the recognition of spending patterns for risk planning identification, improved the quality of financial planning. It is concluded that the implemented system constitutes an efficient solution to optimize institutional financial management, promoting a culture of control, transparency and budgetary sustainability. Keywords: Budgetary Control, Artificial Intelligence, Power BI, Financial Management, Continuous Auditing.