El uso de la tecnología blockchain en la auditoría financiera en el Ecuador durante el periodo comprendido entre los años 2018 a 2023

Abstract

This text examines the application of blockchain technology in Ecuadorian financial auditing during the period between 2018 and 2023. It is an important tool that helps to increase transparency, monitoring and protection in the financial audit procedure, helping to be more effective and reliable. This implementation has encountered several important obstacles such as lack of knowledge, high costs, and lack of organization on the part of companies. In traditional auditing in the financial field, very significant challenges have been faced, such as the lack of transparency, integrity and efficiency in the validation processes in financial information. This has been important in terms of security in the accounting record for decisionmaking in both the public and private spheres. The main objective of this study is to determine the use of blockchain technology in financial auditing in Ecuador, seeing how this has been applied over the years. As specific objectives, to analyze the benefits, new competencies and skills that audit professionals have developed. The use of blockchain in financial auditing has made significant progress based on knowledge, although there are economic and organizational obstacles that ensure effective adoption. This study has reached its main goal, considering that the application of blockchain technology in financial auditing in Ecuador was analyzed. This technology has gained a great deal of ground in this sector, highlighting its advantages in transparency and security. The incorporation of blockchain must be complemented with a global strategy that contemplates the cooperation of both the public and private sectors, ensuring that its adoption is lasting and that it has long-term advantages, promoting innovation, security, efficiency and trust in the most current financial processes.