Designing a Smart Internal Audit Model Based on Blockchain and Cloud Computing in Banks
Keywords:
Intelligent Internal Auditing, Blockchain, Cloud Computing, Banking System, Audit TechnologyAbstract
This study aims to design a comprehensive model for implementing intelligent internal auditing based on blockchain and cloud computing technologies to enhance internal control quality, transparency, and information security in the banking system. This research employed an exploratory mixed-methods design. In the qualitative phase, grounded theory and semi-structured interviews were conducted with 18 experts, including internal audit managers, IT managers, and senior audit specialists, to identify key dimensions and components of the model. Sampling followed purposive and snowball techniques until theoretical saturation was achieved. In the quantitative phase, a researcher-developed questionnaire was used for validation, with reliability confirmed by a Cronbach’s alpha of 0.89. Statistical techniques were applied to analyze and prioritize the identified components. The results indicate that the proposed model consists of five main dimensions: causal factors, contextual factors, intervening conditions, strategies, and consequences. Technological factors (31.2%) and security factors (25.1%) were identified as the most influential components. Findings suggest that successful implementation depends on strengthening technological infrastructure, enhancing information security, providing staff training, and managing organizational change effectively. Additionally, inhibiting constructs negatively affect implementation efficiency. The study demonstrates that integrating blockchain and cloud computing can fundamentally transform internal auditing by enabling automation, real-time monitoring, and predictive analytics. The proposed model enhances transparency, reduces human error, and improves operational efficiency, representing a strategic competitive advantage for banks. Its successful adoption requires a multidimensional and integrated approach encompassing technological, organizational, and environmental considerations.
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Copyright (c) 2025 Mostafa Moslemi (Author); Mohsen Mehrara (Corresponding author); Azar Moslemi (Author)
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