Template-Type: ReDIF-Article 1.0 Author-Name: Eva María Mota Sánchez Author-Workplace-Name: Universidad de Navarra. España. Author-Name: Esther Herrera Expósito Author-Workplace-Name: Universidad de Córdoba-España. Title: Auditoría algorítmica en la inteligencia artificial en el Sector Público Abstract: Research under the scope of economic sciences permanently inte-racts with other sciences and disciplines. Undoubtedly, new tech-nologies have a strong impact on issues such as: recognition, va-luation and exposure of intangible assets and contingent liabilities; financial, performance, algorithmic, IT audit, etc.; public agencies management, etc.Within this framework, this research aims to carry out a preliminary study of the literature on artificial intelligence, intellectual property and algorithmic audit, and it is structured as follows: -1. Introduc-tion, - 2. Artificial intelligence and algorithms: algorithmic audit. Constituent- 3. Intellectual Property in Algorithms: Reports. - 4. Fi-nal considerations. - 5. References. Classification-JEL: M4-M15-O3 Keywords: Algorithmic Audit-Artificial Intelligence-Public Sector Journal: Proyecciones Pages: 01-08 Issue: 17 Number: 4 Year: 2022-2023 Month: May-April DOI:https://doi.org/10.24215/26185474e025 File-URL: https://revistas.unlp.edu.ar/proyecciones/article/view/14782 File-Format: Application/pdf Handle: RePEc:lap:proyec:30