National Security and Strategic Planning National Security and Strategic Planning Национальная безопасность и стратегическое планирование 2307-1400 103750 10.37468/2307-1400-2025-1-57-73 Управление социально-экономическими системами Management of socio-economic systems Управление социально-экономическими системами Review of the role of Artificial Intelligence on Audit Quality in the context of Blockchain Technology Исследование роли искусственного интеллекта в обеспечении качества аудита в контексте технологии блокчейн Бахрами Бахарех Bahrami Bahareh https://orcid.org/0000-0003-0814-4474 Фазели Вейсари Эльхам Fazeli Veisari Elham elhamfv@iau.ac.ir Исламский университет Азад Тонекабон Иран Islamic Azad University Tonekabon Iran Исламский университет Азад Тонекабон Иран Islamic Azad University Tonekabon Iran 31 03 2025 31 03 2025 2025 1 57 73 12 01 2025 27 03 2025 https://futurepubl.ru/en/nauka/article/103750/view

Технологии в современном мире существенно повлияли на профессиональную среду всех профессий. Несмотря на существующие трудности, аудиторы также начали использовать новые технологии для повышения качества своей деятельности. Цель исследования – проанализировать роль искусственного интеллекта (ИИ) в обеспечении качества аудита в контексте технологии блокчейн путем обобщения результатов 63 внутренних исследований, проведённых с 2010 по 2025 год, и 36 внешних исследований, проведённых с 2017 по 2025 год. Результаты исследования показали, что аудиторы вынуждены использовать технологии ИИ в своей профессии для поддержания общественного доверия. Для достижения этой цели аудиторам также доступны технологии блокчейн, позволяющие им выполнять свои обязанности в безопасной и прозрачной среде. Проведённые в рамках данного исследования результаты подтвердили преимущества использования технологий ИИ в повышении качества аудита. Кроме того, они был предоставлены аудиторам в качестве документа по использованию технологии блокчейн для повышения качества их деятельности.

Technology in today's world has significantly affected the environment of all professions. The auditing profession has not been separate from this, and has always been forced to accept and compromise with technology to maintain its place in society. Despite the challenges ahead, auditors have started to use new technologies to improve the quality of auditing.The study aims to review the role of artificial intelligence (AI) on the quality of auditing in the context of blockchain technology by categorizing and concluding 63 internal research from 2010 to 2025 and 36 external research from 2017 to 2025. The results of the research review showed that auditors are forced to use AI technology in the profession to maintain the survival and sustainability of public trust. To achieve this, blockchain is also available to auditors so that they can perform their duties in a safe and transparent environment. The reviews carried out in this research proved the merit of the presence of AI technology in improving audit quality. In addition, it was made available to auditors as a document for the use of blockchain technology to improve the quality of auditing.

 искусственный интеллект качество аудита блокчейн возобновляемые источники энергии Artificial intelligence Audit quality Blockchain Renewable energies

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