AI & Blockchain Integration in Digital Audits

Abstract

The evolving digital economy presents significant challenges for traditional auditing practices. This research investigates the transformative potential of integrating Artificial Intelligence (AI) and blockchain technologies into digital audits, aiming to enhance trust and transparency. Through a systematic literature review and thematic analysis of 45 relevant studies, we identify key trends and assess the impact of AI and blockchain on data reliability, audit automation, continuous auditing capabilities, and information asymmetry. Our findings demonstrate that this integration can significantly improve audit efficiency and effectiveness, resulting in stronger audit evidence, greater accountability, and ultimately, heightened trust and transparency within the audit process. To further advance the field, the study proposes future research directions, including exploring industry-specific applications, analyzing long-term impacts on organizational performance and sustainability, and investigating integration with other emerging technologies. By embracing these advancements, the auditing profession can leverage the power of AI and blockchain to ensure its continued relevance and value in the digital age.