Proceedings of the 13th International Conference on Business, Accounting, Finance and Economics (BAFE 2025)

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The Synergistic Transformation of Auditing: Enhancing Fraud Detection and Efficiency through AI and Blockchain

Authors
Ally Salumu Mtupeni1, *
1Institute of Accountancy Arusha, Arusha, Tanzania
*Corresponding author. Email: salumually@gmail.com
Corresponding Author
Ally Salumu Mtupeni
Available Online 28 December 2025.
DOI
10.2991/978-94-6463-968-1_35How to use a DOI?
Keywords
Synergistic Audit; Fraud Detection and Blockchain Technology
Abstract

The traditional, sample-based external audit model faces increasing pressure from the complexity of globalized commerce and the rising threat of sophisticated financial fraud. This paper addresses this challenge by empirically investigating the synergistic impact of Artificial Intelligence (AI) and Blockchain Technology (BT) on audit processes. BT provides an immutable, distributed ledger, inherently enhancing the reliability and completeness of transaction data for audit evidence. Complementarily, AI, through Machine Learning (ML) and Natural Language Processing (NLP), enables the analysis of this complete data population for continuous assurance and real-time anomaly detection. Our findings indicate that the combined adoption of these technologies significantly improves the accuracy of fraud detection, shifts the audit focus from transaction testing to internal control monitoring and results in considerable gains in audit efficiency, thereby enhancing overall audit quality. This necessitates a critical re-evaluation of current audit methodologies, auditor competency frameworks, and regulatory standards.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 13th International Conference on Business, Accounting, Finance and Economics (BAFE 2025)
Series
Advances in Economics, Business and Management Research
Publication Date
28 December 2025
ISBN
978-94-6463-968-1
ISSN
2352-5428
DOI
10.2991/978-94-6463-968-1_35How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Ally Salumu Mtupeni
PY  - 2025
DA  - 2025/12/28
TI  - The Synergistic Transformation of Auditing: Enhancing Fraud Detection and Efficiency through AI and Blockchain
BT  - Proceedings of the 13th International Conference on Business, Accounting, Finance and Economics (BAFE 2025)
PB  - Atlantis Press
SP  - 514
EP  - 522
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-968-1_35
DO  - 10.2991/978-94-6463-968-1_35
ID  - Mtupeni2025
ER  -