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Andi Rosyandi Cardiman Cardiman

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Review Open access Aug 2026

Blockchain and Smart Contracts in Modern Auditing: A Systematic Review

The review finds that blockchain and smart contracts primarily support continuous auditing, autonomous verification of digital assets, automated internal control monitoring, and privacy preserving financial reporting, while unresolved technical vulnerabilities, the oracle problem, scalability limits, absent audit stand...

Andi Rosyandi Cardiman Cardiman, Agus Widarsono · 0 citations

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