A New Era of Audit by Blockchain Technology: Continuous Auditing

Hendra Devianto (), Mediaty Mediaty and Amiruddin Junus
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Hendra Devianto: Directorate General of Taxes
Mediaty Mediaty: Hasanuddin University
Amiruddin Junus: Hasanuddin University

A chapter in Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024), 2025, pp 849-874 from Springer

Abstract: Abstract Blockchain technology has caused significant disruption across numerous industrial sectors, with accounting and auditing being among the most impacted fields. This study undertakes a systematic literature review (SLR) following PRISMA guidelines to thoroughly explore the current landscape and potential future advancements of continuous auditing through blockchain integration. By systematically analyzing a wide array of sources from academic journals, articles, and related publications, this research identifies pivotal trends, prevailing practices, and emerging opportunities associated with blockchain’s incorporation into continuous auditing methodologies. The review highlights how blockchain can transform traditional audit processes by providing real-time access to immutable financial records, enhancing data integrity, and reducing manual audit tasks. Furthermore, this study addresses the challenges organizations face when adopting blockchain, including technological infrastructure and the need for specialized expertise. As this technology continues to mature, its integration into auditing practices will likely redefine industry standards and elevate the role of auditors in ensuring financial accountability.

Keywords: Continuous Audit; Real-time audit; Auditor; Blockchain; Systematic Literature Review (search for similar items in EconPapers)
Date: 2025
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DOI: 10.2991/978-94-6463-758-8_72

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