Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)

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A New Era of Audit by Blockchain Technology: Continuous Auditing

Authors
Hendra Devianto1, *, Mediaty Mediaty2, Amiruddin Junus2
1Directorate General of Taxes, Jakarta, 12190, Indonesia
2Hasanuddin University, Makassar, 90245, Indonesia
*Corresponding author. Email: hendra.devianto@pajak.go.id
Corresponding Author
Hendra Devianto
Available Online 30 July 2025.
DOI
10.2991/978-94-6463-758-8_72How to use a DOI?
Keywords
Continuous Audit; Real-time audit; Auditor; Blockchain; Systematic Literature Review
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.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
30 July 2025
ISBN
978-94-6463-758-8
ISSN
2352-5428
DOI
10.2991/978-94-6463-758-8_72How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Hendra Devianto
AU  - Mediaty Mediaty
AU  - Amiruddin Junus
PY  - 2025
DA  - 2025/07/30
TI  - A New Era of Audit by Blockchain Technology: Continuous Auditing
BT  - Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
PB  - Atlantis Press
SP  - 849
EP  - 874
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-758-8_72
DO  - 10.2991/978-94-6463-758-8_72
ID  - Devianto2025
ER  -