Innovation science and technologiy Volume 2 Issue 4 (2026)
APPLICATION OF BLOCKCHAIN AND BENFORD’S LAW IN IMPROVING PAYROLL AUDITING UNDER THE CONDITIONS OF THE DIGITAL ECONOMY
Nomozov, Ilhomjon
Abstract
This article examines the directions for improving payroll auditing in the context of the digitaleconomy, particularly the practical application of blockchain technology and Benford’s Law. Modern audittechnologies based on the concepts of Continuous Auditing, RPA (Robotic Process Automation), and AI(Artificial Intelligence) are analyzed. A methodology for detecting anomalies in payroll accounting based onBenford’s Law has been developed
digital audit, blockchain, Benford’s Law, Continuous Auditing, RPA, AI, Big Four, Deloitte, PwC, EY, KPMG.
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