Artificial intelligence (AI) has transformed the automation of repetitive accounting tasks, resulting in reliable accounting information, reduced human error, and enhanced financial analysis for strategic decision-making aimed at cost reduction and increased financial profitability. It is important to consider that the use of AI also has limitations and risks. Humans in this role lack ethical and contextual judgment, recording data based solely on their personal judgment and the knowledge acquired in their professional development. They make judgments based on their moral compass, but they are largely unfamiliar with the technological processes carried out by accounting software. Therefore, the accountant's decision to review accounting processes is paramount and fundamental. Regardless of whether the recording processes are correct, they must verify that the information provided is accurate and reliable. It is important that those who record accounting transactions understand the structure of digital software and accounting processes, applying their professional judgment, experience, ethics, and ability to contextualize.