مجلة الدراسات التجارية والاقتصادية المعاصرة
Volume 8, Numéro 2, Pages 99-117
2025-07-20
Authors : Ziani Abdelhak . Medjdoub Kheira .
Abstract: This study explores the role of blockchain technology in enhancing data security within internal auditing in the United States. Blockchain, as a decentralized and immutable ledger system, offers significant benefits in maintaining data integrity and transparency. The paper discusses how blockchain can automate certain auditing functions, provide real-time assurance, and ensure the security of sensitive audit data. It highlights case studies involving federal agencies and private companies that have implemented blockchain to enhance secure auditing practices. Despite the potential benefits, challenges such as regulatory compliance, technology adoption costs, and infrastructure adequacy are identified. The study concludes that blockchain technology can significantly enhance data security and efficiency in internal auditing but requires further research and strategic planning to overcome existing challenges.
Blockchain Technology ; Internal Auditing ; Data Security ; DigitaTransformation
بوسالم أحلام
.
عابد يوسف
.
ص 117-132.
Yahia Zeghoudi
.
pages 74-88.
Said Houari Amel
.
pages 257-268.
Sayeh Nawel
.
pages 349-370.
Ziani Abdelhak
.
Medjdoub Kheira
.
pages 311-332.