APPLICATION OF BLOCKCHAIN AND BENFORD’S LAW IN IMPROVING PAYROLL AUDITING UNDER THE CONDITIONS OF THE DIGITAL ECONOMY
DOI:
https://doi.org/10.5281/zenodo.20309083Abstract
This article examines the directions for improving payroll auditing in the context of the digital
economy, particularly the practical application of blockchain technology and Benford’s Law. Modern audit
technologies based on the concepts of Continuous Auditing, RPA (Robotic Process Automation), and AI
(Artificial Intelligence) are analyzed. A methodology for detecting anomalies in payroll accounting based on
Benford’s Law has been developed
Keywords
digital audit, blockchain, Benford’s Law, Continuous Auditing, RPA, AI, Big Four, Deloitte, PwC, EY, KPMG.References
1. Benford, F. (1938). The Law of Anomalous Numbers. Proceedings of the American Philosophical Society, 78(4), pp.
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3. EY. (2023). Future of Audit: Digital Transformation Report. London: EY Global.
4. IIA. (2017). International Professional Practices Framework (IPPF). Lake Mary: Institute of Internal Auditors.
5. KPMG. (2023). Clara Audit Technology Report. KPMG International.
6. Nigrini, M.J. (2012). Benford’s Law: Applications for Forensic Accounting, Auditing, and Fraud Detection. Hoboken:
John Wiley & Sons.
7. PwC. (2023). 26th Annual Global CEO Survey. PricewaterhouseCoopers
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