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Innovative Auditing Practices: Evidence From Emerging Technologies
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Author(s): Dollie Juneja (University at Buffalo, SUNY, USA), Abinash Jena (SMBC, USA), Manish Gupta (M&T Bank, USA)and Raj Sharman (University at Buffalo, SUNY, USA)
Copyright: 2026
Pages: 40
Source title:
Advancing IT Audits Through Integrative Approaches and Emerging Technologies
Source Author(s)/Editor(s): Manish Gupta (University at Buffalo, SUNY, USA), John Walp (University at Buffalo, SUNY, USA)and Raj Sharman (University at Buffalo, SUNY, USA)
DOI: 10.4018/979-8-3373-3078-5.ch005
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Abstract
This study pertains to the impact of new emerging technologies—Artificial Intelligence (AI), blockchain, and cloud computing—on the auditing process. Based on case studies and literature reviews, it explains how each of the foregoing technologies enhances audit quality, real-time assurance, fraud detection, and evidence integrity. AI enables high-frequency data analysis to detect fraud and anomalies in a more efficient manner. Cloud computing enables real-time collaborative auditing but raises data privacy and regulatory compliance issues. Blockchain offers tamper-evident audit trails via smart contracts but suffers from interoperability challenges. The paper presents a visionary sketch of the signs of these technologies and gives recommendations to auditors, educators, and policymakers.
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