• SASITARAN SASTRY Faculty of Business, Economics and Accounting, HELP University, Kuala Lumpur, Malaysia.
  • TECK HEANG LEE Faculty of Business, Economics and Accounting, HELP University, Kuala Lumpur, Malaysia.
  • MELISSA TENG TENK TEOH Faculty of Business, Economics and Accounting, HELP University, Kuala Lumpur, Malaysia.



blockchain, data analytics, auditing, Malaysia


Technologies such as blockchain technology and data analytics are causing major disruptions in various other professions and the audit profession will be no different in due time. The main aim of the study is to look at whether these technologies of blockchain and data analytics will assist the auditors in the various audit processes such as obtaining sufficient appropriate audit evidence, detection of fraud and exercising professional judgment. This study also aims to identify the future direction that the audit profession is heading with the introduction of these technologies and the potential skills that auditors would require in the upcoming years. Data was collected by the researcher in the form of primary data by conducting interviews. 12 auditors were interviewed. The data collected was analyzed using thematic analysis and the findings are presented accordingly to solve the research objectives. From the study, most respondents believe that these two technologies will assist the auditors in these audit processes in various ways. The study also shows that the auditors would have to equipped with skills such as IT related skills to stay relevant in the audit profession which is transforming to a technological/data driven profession.


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How to Cite

SASTRY, S., LEE, T. H., & TEOH, M. T. T. (2021). THE USE OF BLOCKCHAIN TECHNOLOGY AND DATA ANALYTICS IN THE AUDIT PROFESSION. Quantum Journal of Social Sciences and Humanities, 2(4), 67–86.