مجلة الإقتصاد الجديد
Volume 16, Numéro 2, Pages 423-438
2025-07-21

Blockchain Applications In Enhancing Internal Audit Quality: Analyzing An International Comparative Study



Authors : Ziani Abdelhak . Medjdoub Kheira .

Abstract

Abstract: This study examines the impact of blockchain technology on internal audit quality through an international comparative analysis of Switzerland and Turkey. Using survey data from internal auditors and detailed case studies of Migros Group and Türkiye İş Bankası, the research finds that blockchain implementation leads to significant improvements in audit efficiency, error reduction, and cost savings. The results demonstrate that blockchain not only streamlines audit processes and enhances transparency, but also supports regulatory compliance and positions the technology as a core component of modern audit and governance frameworks. Based on these findings, several key suggestions emerge for both practitioners and researchers. Organizations should prioritize targeted training programs to equip auditors with the necessary blockchain and data analytics skills, ensuring effective adoption and ongoing competence as technology evolves.

Keywords

Blockchain Technology ; Internal Audit Quality ; Audit Process Automation ; Regulatory Compliance.

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