Resumen

VILLA RUIZ, Nallely Esther  y  TOSTADO CORTES, Isaac Yael. Using Blockchain in auditing: advantages and challenges in transaction verification. Vértice univ. [online]. 2025, vol.27, n.96, e485.  Epub 24-Mar-2025. ISSN 2683-2623.  https://doi.org/10.36792/rvu.v27i96.485.

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.

Palabras llave : Blockchain; financial auditing; technology; regulation; transparency.

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