طراحی الگوی حسابرسی داخلی هوشمند مبتنی بر زنجیره بلوکی و رایانش ابری در بانک‌ها

Abdi Baraftabi, A., Samadi, F., Shahverdiani, S., & Hajiha, Z. (2025). The role of internal audit cycle based on machine learning techniques and artificial intelligence and its effects on improving audit processes. Management Accounting and Auditing Knowledge, 16(62), 443-457. https://doi.org/10.22034/jmaak.2025.78407.4530

Adnan Hammoud, M., Piri, P., & Ashtab, A. (2025). Feasibility study of utilizing modern artificial intelligence technologies to improve auditing processes in the country. Accounting and Auditing Reviews, 32(3), 535-559. https://doi.org/10.22059/acctgrev.2025.391837.1009085

Al-Hattami, H. M. (2024). The impact of cloud computing on the accuracy and security of banking audit data. Journal of Financial Reporting and Accounting, 22(1), 45-68. https://www.sciencedirect.com/org/science/article/pii/S1548365724000141

Alghamdi, O. A., & Agag, G. (2024). Competitive advantage: A longitudinal analysis of the roles of data-driven innovation capabilities, marketing agility, and market turbulence. Journal of Retailing and Consumer Services, 76, 103547. https://doi.org/10.1016/j.jretconser.2023.103547

Almarri, S., & Aljughaiman, A. (2024). Blockchain Technology for IoT Security and Trust: A Comprehensive SLR. Sustainability, 16(23), 10177. https://doi.org/10.3390/su162310177

Aminipour, H., & Gholamnia Roshan, B. (2024). Investigating the impact of blockchain technology on internal audit control considering the mediating role of risk management, financial flexibility and financial performance. Audit Science Quarterly, 24(93), 33-55. https://www.jmaak.ir/article_24148.html

Antwi, B. O. (2024). Enhancing audit accuracy: The role of AI in detecting financial anomalies and fraud. Finance & Accounting Research Journal, 6(6), 1049-1068. https://doi.org/10.51594/farj.v6i6.1235

Borra, P. (2024). An overview of cloud computing and leading cloud service providers. International Journal of Computer Engineering & Technology, 15(3), 122-133. https://doi.org/10.17605/OSF.IO/5HQ4M

Davaldi, R., Mazidi, A., & Gorji, N. (2024). The role of cloud computing in improving human resource capabilities of banks. Quarterly Journal of Human Resource Management in Oil Industry, 15(57), 89-112. https://journals.qom.ac.ir/article_3128.html

Faruque, M. O., Sharmin, S., Talukder, T., & Chowdhury, S. N. (2024). Management information systems: Evaluating the adoption and impact of cloud computing in enterprise information systems. Journal of Asian Business Strategy, 14(1). https://doi.org/10.55493/5006.v14i1.5103

Ferreira, L. V. A., Alves, C. A. d. M., Peotta de Melo, L., & Nunes, R. R. (2025). Internal Audit Strategies for Assessing Cybersecurity Controls in the Brazilian Financial Institutions. Applied Sciences, 15(10), 5715-5740. https://doi.org/10.3390/app15105715

Feyzizadeh, A. (2024). The relationship between the components of financial statement auditing and fraud prevention and detection. Management Accounting and Auditing Knowledge, 15(59), 143-154. https://doi.org/10.22034/jmaak.2025.23935

Gyimah, P., & Owusu-Afriyie, R. (2025). Bank sustainability: Do corporate governance and internal audit quality matter? World Development Sustainability, 6, 100222. https://doi.org/10.1016/j.wds.2025.100222

Ibrahimy, M. M., Norta, A., & Normak, P. (2024). Blockchain-based governance models supporting corruption-transparency: A systematic literature review. Blockchain: Research and Applications, 5(2), 100186. https://doi.org/10.1016/j.bcra.2023.100186

Khatami, M. (2025). Empirical investigation of the impact of smart technologies on the quality of internal audit controls in the banking system. Financial Accounting Research, 16(1), 45-68.

Khojasteh, A., Rahnama Roodposhti, F., Nikou Maram, H., Zamani Moghaddam, A., & Taleb Nia, G. (2023). Presenting a financial decision-making model based on management performance auditing. Judgment and Decision Making in Accounting, 2(8), 61-90. https://doi.org/10.30495/jdaa.2023.707957

Leocádio, D., Malheiro, L., & Reis, J. (2024). Artificial Intelligence in Auditing: A Conceptual Framework for Auditing Practices. Administrative Sciences, 14(10), 238. https://doi.org/10.3390/admsci14100238

Longo, S. (2025). Disclosure regulation for transparency, stability, and competition in banking. In Disclosure in Banking (Vol. 5, pp. 15-35). Springer. https://doi.org/10.1007/978-3-031-84196-5_2

Manta, O., Vasile, V., & Rusu, E. (2025). Banking Transformation Through FinTech and the Integration of Artificial Intelligence in Payments. Fintech, 4(2), 13. https://doi.org/10.3390/fintech4020013

Mashayekhi, B., & Amrollahi, S. (2025). Investigating factors affecting the adoption of artificial intelligence by internal auditors. Financial Accounting and Auditing Research, 16(61), 23-48. https://jera.alzahra.ac.ir/article_8573.html

Mehdizadeh, S., Moradi, M., & Mahmoudi, V. (2024). Investigating the relationship between blockchain technology and qualitative characteristics of accounting information with the mediating role of internal controls. Financial Accounting Research, 15(4), 77-98. https://danesh.dmk.ir/article-1-3230-fa.html

Rahmani, A., Manavi, S., & Haddadi, N. (2025). Integrating artificial intelligence in auditing; challenges and benefits. Systems and Information Technology Auditing, 1(1), 1-27. https://doi.org/10.22034/jista.2025.528769.1051

Rostami, M., & Ebrahimzadeh Ajirlou, S. (2023). Investigating the impact of cloud computing on financial information security of banks with the mediating role of fintech. Information Technology Management Quarterly, 15(2), 201-225.

Sachinaro, A., Rossi, M., & Benedetti, L. (2022). Blockchain in auditing: A bibliometric analysis of transparency and traceability. Journal of Emerging Technologies in Accounting, 19(1), 45-72. https://ideas.repec.org/a/eme/aaajpp/aaaj-10-2020-4987.html

Shafiei, S. (2025). Presenting a conceptual model for the deployment of Industry 4.0 technologies in the supply chain with a grounded theory approach. New Marketing Research, 15(3), 133-160. https://doi.org/10.22108/nmrj.2025.145929.3216

Shalchi, V., Ghaemi, M. H., & Norouzi, M. (2022). Identifying the components of internal audit software implementation with a mixed approach. Financial Accounting and Auditing Research, 14(54), 133-160. https://jaacsi.alzahra.ac.ir/article_6373.html

Sun, L., Wang, X., & Zhang, Y. (2023). Cloud computing and banking risk control: Enhancing financial transparency. International Journal of Accounting Information Systems, 48, 100-118. https://www.mdpi.com/2071-1050/17/24/10911

Wang, Z., Li, H., & Zhou, T. (2024). Integration of blockchain and cloud computing in banking audit: Information traceability and report quality. Information Systems Frontiers, 26(2), 215-235. https://www.mdpi.com/1911-8074/17/8/372

Zare, R., Mohammadi, H., & Karimi, A. (2023). Presenting an audit process quality evaluation model using artificial intelligence. Journal of Audit Science, 23(90), 78-102. https://danesh.dmk.ir/article-1-3070-fa.html