<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2683-2623</journal-id>
<journal-title><![CDATA[Vértice universitario]]></journal-title>
<abbrev-journal-title><![CDATA[Vértice univ.]]></abbrev-journal-title>
<issn>2683-2623</issn>
<publisher>
<publisher-name><![CDATA[Universidad de Sonora, División de Ciencias Económicas y Administrativas]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2683-26232025000100106</article-id>
<article-id pub-id-type="doi">10.36792/rvu.v27i96.485</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Uso de Blockchain en la auditoría: ventajas y desafíos en la verificación de transacciones]]></article-title>
<article-title xml:lang="en"><![CDATA[Using Blockchain in auditing: advantages and challenges in transaction verification]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Villa Ruiz]]></surname>
<given-names><![CDATA[Nallely Esther]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Tostado Cortés]]></surname>
<given-names><![CDATA[Isaac Yael]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Secretaría Ejecutiva del Sistema Estatal Anticorrupción del Estado de Sonora  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Despacho Tostado y Asociados  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2025</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2025</year>
</pub-date>
<volume>27</volume>
<numero>96</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S2683-26232025000100106&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S2683-26232025000100106&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S2683-26232025000100106&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen La auditoría financiera enfrenta desafíos constantes en la verificación y aseguramiento de la información contable. Blockchain ha emergido como una tecnología con el potencial de transformar estos procesos, ofreciendo mayor transparencia, seguridad y trazabilidad en los registros. Sin embargo, su implementación enfrenta barreras tecnológicas, económicas y regulatorias que dificultan su adopción generalizada. El objetivo de este estudio es analizar la viabilidad de blockchain en auditoría, identificando sus beneficios y limitaciones, así como los factores clave que influyen en su adopción. A través de un enfoque metodológico cualitativo, basado en una revisión sistemática de literatura y el análisis de casos de uso reales, se examinan aspectos como la escalabilidad, interoperabilidad y costos de implementación. Los hallazgos sugieren que, aunque blockchain puede mejorar la eficiencia y confiabilidad en auditoría, su adopción requiere ajustes regulatorios y capacitación profesional. Se concluye que la evolución normativa y el desarrollo de estándares específicos serán clave para su integración en el ámbito contable y financiero.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract Financial auditing faces constant challenges in verifying and ensuring the accuracy of accounting information. Blockchain has emerged as a technology with the potential to transform these processes by offering greater transparency, security, and traceability in records. However, its implementation encounters technological, economic, and regulatory barriers that hinder its widespread adoption. The objective of this study is to analyze the feasibility of blockchain in auditing, identifying its benefits and limitations, as well as the key factors influencing its adoption. Through a qualitative methodological approach, based on a systematic literature review and the analysis of real use cases, aspects such as scalability, interoperability, and implementation costs are examined. The findings suggest that while blockchain can enhance efficiency and reliability in auditing, its adoption requires regulatory adjustments and professional training. It is concluded that regulatory evolution and the development of specific standards will be key to its integration into the accounting and financial fields.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Blockchain]]></kwd>
<kwd lng="es"><![CDATA[auditoría financiera]]></kwd>
<kwd lng="es"><![CDATA[tecnología]]></kwd>
<kwd lng="es"><![CDATA[regulación]]></kwd>
<kwd lng="es"><![CDATA[transparencia]]></kwd>
<kwd lng="en"><![CDATA[Blockchain]]></kwd>
<kwd lng="en"><![CDATA[financial auditing]]></kwd>
<kwd lng="en"><![CDATA[technology]]></kwd>
<kwd lng="en"><![CDATA[regulation]]></kwd>
<kwd lng="en"><![CDATA[transparency]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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