Evaluación del impacto del blockchain en la transformación de la auditoría financiera
Amy Denisse Loor-Pincay, Miguel Alejandro Estéfano Almeida · Journal of Economic and Social Science Research · 2025
Financial auditing faces significant challenges due to globalization and digitization, demanding greater accuracy and transparency. This study focuses on the implementation of blockchain, a technology that allows immutable recording of transactions and automation of key processes, to address these limitations. Using a methodology based on a systematic literature review and normative analysis, the advantages of blockchain over traditional methods were evaluated, including efficiency, traceability and cost reduction. The results highlight how this technology improves the reliability of financial data and simplifies regulatory compliance. However, technical challenges are identified, such as scalability and infrastructure costs, along with regulatory barriers stemming from a lack of clear regulation. At the professional level, resistance to change and the need for specialized training are key challenges. In the discussion, blockchain's ability to transform audit processes, integrate with emerging technologies and promote continuous real-time monitoring is highlighted. However, its adoption depends on collaboration between regulators, companies and auditors. In conclusion, blockchain presents itself as a strategic tool to modernize financial auditing, although it requires overcoming technological, regulatory and training barriers to maximize its impact.