Analysis of the Role of Artificial Intelligence (AI) and Blockchain Technology in Improving the Effectiveness of Fraud Detection Audits: A Literature Review
Analisis Peran Artificial Intelligence (AI) dan Teknologi Blockchain Dalam Meningkatkan Efektivitas Audit Mendeteksi Fraud: Studi Literatur
DOI:
https://doi.org/10.21070/ups.10524Keywords:
Artificial Intelligence, Audit, Blockchain, Fraud Detection, Systematic Literature ReviewAbstract
The development of digital technology has transformed auditing practices, particularly in improving fraud detection effectiveness. The complexity of financial transactions, large data volumes, and the limitations of conventional auditing require smart technologies such as Artificial Intelligence (AI) and Blockchain. This study analyzes the role of AI and Blockchain in enhancing audit effectiveness in detecting fraud through a systematic literature review (SLR) based on PRISMA guidelines, reviewing nationally and internationally indexed articles from 2022–2024. The findings show that Artificial Intelligence (AI) supports large-scale data analysis, identifies anomaly patterns, and enables predictive and real-time fraud detection. Meanwhile, Blockchain technology maintains the integrity, transparency, and reliability of audit data through an immutable and decentralized recording system. Although the synergy of these technologies strengthens audit systems, challenges remain in human resource readiness, infrastructure support, and ethical and legal considerations.
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