Auditing and Blockchain: Opportunities and limitations
Abstract
This paper establishes the opportunities and limitations presented by the use of blockchain technology in the auditor's work. The objective is to analyze the opportunities and limitations offered by blockchain technology in the field of auditing, considering theoretical advances and applications.The methodology employed is a qualitative approach, based on the content study of eight significant research papers published between 2017 and 2024. The main results show that, for the auditor, there are both benefits and limitations to its use. There are also drawbacks such as the complexity of technology, incompatibility with traditional processes, uncertainty in information validation, and regulatory challenges. In conclusion, for blockchain technology to be highly useful in the auditor's work, several technical, operational, and regulatory developments are necessary to enhance its application and importance in the audit field.
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Copyright (c) 2025 Jeniffer Elizabeth Tarco Vintimilla, Sayana Belén Miniguano Aimacaña, Gissel Monserrath Ubillús Lascano, Iralda Eugenia Benavides Echeverria
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