Smart Audit Contracts
Keywords:
Smart Contract Auditing, Blockchain Technology, Machine Learning, AI in Auditing, Decentralized Auditing Systems.Abstract
This Systematic Literature Review (SLR) explores the integration of smart contracts and blockchain technology into auditing practices, synthesizing findings from 16 peer-reviewed articles published between 2018 and 2025. The review aims to analyze the adoption, impact, and challenges of smart contract-based auditing systems, focusing on key technological innovations such as blockchain, artificial intelligence (AI), and machine learning. These technologies offer significant improvements in audit efficiency, transparency, and security by automating processes, enhancing vulnerability detection, and ensuring real-time reporting. While the potential of smart contract-based audits is substantial, challenges such as complexity in smart contract code, scalability issues, and security vulnerabilities remain. The review identifies these barriers and suggests future research directions, including the development of hybrid blockchain models, further integration of AI-driven tools, and addressing legal frameworks for decentralized audits. The findings underscore the transformative potential of smart contracts in modernizing audit practices, particularly in industries like finance, healthcare, and government services, where data integrity, transparency, and fraud prevention are crucial. This review contributes to the consolidation of existing knowledge, offering practical insights for the implementation of smart contract-based auditing systems. It also highlights the need for further research to address the challenges and explore the full potential of blockchain and smart contracts in the auditing field. By highlighting the existing gaps and opportunities, this review paves the way for the future development of more efficient, secure, and transparent auditing systems across industries.
References
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El Haddouti, S., Khaldoune, M., Ayache, M., & Ech-Cherif El Kettani, M. D. (2024). Smart contracts auditing and multi-classification using machine learning algorithms: an efficient vulnerability detection in ethereum blockchain. Computing, 106(9), 2971-3003.
Li, M., Chen, Y., Zhu, L., Zhang, Z., Ni, J., Lal, C., & Conti, M. (2022). Astraea: Anonymous and secure auditing based on private smart contracts for donation systems. IEEE Transactions on Dependable and Secure Computing, 20(4), 3002-3018.
Corradini, F., Marcantoni, F., Morichetta, A., Polini, A., Re, B., & Sampaolo, M. (2019). Enabling auditing of smart contracts through process mining. From Software Engineering to Formal Methods and Tools, and Back: Essays Dedicated to Stefania Gnesi on the Occasion of Her 65th Birthday, 467-480.
Wang, H., Qin, H., Zhao, M., Wei, X., Shen, H., & Susilo, W. (2020). Blockchain-based fair payment smart contract for public cloud storage auditing. Information Sciences, 519, 348-362.
Jain, A., & Tripathy, S. (2024, November). SmartAudit: Smart Contract Vulnerability Detection Using Transfer Learning. In International Symposium on Security and Privacy in Social Networks and Big Data (pp. 122-137). Singapore: Springer Nature Singapore.
Xiao, M., Xu, Y., Li, Z., & Wan, H. (2024). Advanced Security Auditing Methods for Solidity-Based Smart Contracts. Electronics, 13(20), 4093.
Groce, A., Feist, J., Grieco, G., & Colburn, M. (2020). What are the actual flaws in important smart contracts (and how can we find them)?. In Financial Cryptography and Data Security: 24th International Conference, FC 2020, Kota Kinabalu, Malaysia, February 10–14, 2020 Revised Selected Papers 24 (pp. 634-653). Springer International Publishing.
Wang, C., Liu, X., Li, H., Di, X., Cong, L., Zhang, S., & Qi, H. (2023). Smart contract-based integrity audit method for IoT. Information Sciences, 647, 119413.
Andrés Suárez, J., & Lorca Fernández, P. (2021). On the impact of smart contracts on auditing. International journal of digital accounting research.
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De Andrés, J., & Lorca, P. (2021). On the impact of smart contracts on auditing. International Journal of Digital Accounting Research, 21.
Dai, J., He, N., & Yu, H. (2019). Utilizing blockchain and smart contracts to enable audit 4.0: From the perspective of accountability audit of air pollution control in China. Journal of Emerging Technologies in Accounting, 16(2), 23-41.
He, D., Deng, Z., Zhang, Y., Chan, S., Cheng, Y., & Guizani, N. (2020). Smart contract vulnerability analysis and security audit. IEEE Network, 34(5), 276-282.
Li, T., & Hu, L. (2022). Audit as You Go: A Smart Contract‐Based Outsourced Data Integrity Auditing Scheme for Multiauditor Scenarios with One Person, One Vote. Security and Communication Networks, 2022(1), 8783952.
Chou, C. C., Hwang, N. C. R., Schneider, G. P., Wang, T., Li, C. W., & Wei, W. (2021). Using smart contracts to establish decentralized accounting contracts: An example of revenue recognition. Journal of Information Systems, 35(3), 17-52.
Chen, D., Zhang, Y., Liu, M., Cheng, Q., & Li, H. (2025). Research on Contract Audit Automation System Based on Neural Networks. International Journal of High Speed Electronics and Systems, 2540229.
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