Blockchain na auditoria contábil: soluções tecnológicas para a prevenção de fraudes e aumento da transparência

Abstract

The present study aims to analyze how blockchain technology can contribute to the improvement of financial auditing, promoting greater transparency and reducing the incidence of fraud in financial information. The research is justified by the growing need to modernize auditing processes in light of the increasing complexity of business operations and the limitations of traditional methods, which remain heavily dependent on manual and retrospective verification procedures. This is a bibliometric study with a qualitative approach, developed through a systematic literature review. The searches were conducted in the Scopus and Web of Science academic databases, using the following keywords and Boolean operators: “Blockchain” AND “Audit” AND “Accounting,” considering the period from 2017 to 2025, with the application of inclusion and exclusion criteria that resulted in the selection of 48 relevant articles. The results showed that blockchain has significant potential to transform auditing processes, mainly due to the traceability, immutability, and decentralization of its records, which support continuous and automated auditing. However, challenges were identified regarding technological standardization, implementation costs, lack of technical training for auditors, and the absence of specific regulatory guidelines. It is concluded that blockchain represents a promising innovation for strengthening transparency, reliability, and fraud prevention in financial auditing.