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This article aims to analyze the impact of chatbots on optimizing IT audit processes in Panamanian SMEs, identifying both the benefits and limitations of their implementation. A documentary and analytical research methodology was employed, enriched by semi-structured interviews conducted with 15 managers of small and medium-sized enterprises (SMEs) in Panama, to deepen understanding of their organizational perspectives and experiences. The data were processed through qualitative analysis, complemented using SPSS software to validate the reliability of the applied instruments. The findings revealed that chatbot implementation significantly enhances operational efficiency, reduces response times, increases customer satisfaction, and optimizes the use of organizational resources. However, risks were identified related to data privacy, algorithmic bias, technical complexity, and lack of staff training. The integration of chatbots has a positive impact on the competitiveness of SMEs in Panama. Nevertheless, it is essential to strengthen security measures, train personnel, and implement continuous improvement plans to ensure long-term sustainability.
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