{"id":"https://openalex.org/W7214613402","doi":"https://doi.org/10.56557/ajocr/2026/v11i411163","title":"Emerging Technologies in Auditing, Fraud Detection, and Internal Controls: A Review of AI, Data Analytics, Blockchain, and Continuous Monitoring Systems in U.S. Organizations","display_name":"Emerging Technologies in Auditing, Fraud Detection, and Internal Controls: A Review of AI, Data Analytics, Blockchain, and Continuous Monitoring Systems in U.S. Organizations","publication_year":2026,"publication_date":"2026-09-28","ids":{"openalex":"https://openalex.org/W7214613402","doi":"https://doi.org/10.56557/ajocr/2026/v11i411163"},"language":"en","primary_location":{"id":"doi:10.56557/ajocr/2026/v11i411163","doi":"https://doi.org/10.56557/ajocr/2026/v11i411163","is_oa":true,"landing_page_url":"https://doi.org/10.56557/ajocr/2026/v11i411163","pdf_url":null,"source":{"id":"https://openalex.org/S4387282279","display_name":"Asian Journal of Current Research","issn_l":"2456-804X","issn":["2456-804X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Asian Journal of Current Research","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.56557/ajocr/2026/v11i411163","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5151735308","display_name":"Erick Sewando Mkuchu","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210106913","display_name":"Hult International Business School","ror":"https://ror.org/01my2ss20","country_code":"US","type":"education","lineage":["https://openalex.org/I4210106913"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Sewando Erick Mkuchu","raw_affiliation_strings":["Hult International Business School, Cambridge, Massachusetts, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Hult International Business School, Cambridge, Massachusetts, USA","institution_ids":["https://openalex.org/I4210106913"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5140775209","display_name":"Eniola Yewande Fajimi","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Eniola Yewande Fajimi","raw_affiliation_strings":["Washington University of Science and Technology, Virginia, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Washington University of Science and Technology, Virginia, USA","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5126038256","display_name":"Christian Kofi Amoakoh","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I19700959","display_name":"Florida International University","ror":"https://ror.org/02gz6gg07","country_code":"US","type":"education","lineage":["https://openalex.org/I19700959"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Christian Amoakoh","raw_affiliation_strings":["Florida International University, Miami, FL, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Florida International University, Miami, FL, USA","institution_ids":["https://openalex.org/I19700959"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5133133395","display_name":"Yeboah Mary Magdalene","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I138690464","display_name":"University of Ghana","ror":"https://ror.org/01r22mr83","country_code":"GH","type":"education","lineage":["https://openalex.org/I138690464"]}],"countries":["GH"],"is_corresponding":false,"raw_author_name":"Yeboah Mary Magdalene","raw_affiliation_strings":["University of Ghana, Legon, Accra, Ghana"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Ghana, Legon, Accra, Ghana","institution_ids":["https://openalex.org/I138690464"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5136791863","display_name":"Solomon Doe Adjaottor","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I28046988","display_name":"Kwame Nkrumah University of Science and Technology","ror":"https://ror.org/00cb23x68","country_code":"GH","type":"education","lineage":["https://openalex.org/I28046988"]}],"countries":["GH"],"is_corresponding":false,"raw_author_name":"Solomon Doe Adjaottor","raw_affiliation_strings":["Kwame Nkrumah University of Science and Technology, Kumasi, Ghana"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Kwame Nkrumah University of Science and Technology, Kumasi, Ghana","institution_ids":["https://openalex.org/I28046988"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5120090706","display_name":"Matthew Oman-Amoako","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3129459759","display_name":"Accra Institute of Technology","ror":"https://ror.org/03ajsbp04","country_code":"GH","type":"education","lineage":["https://openalex.org/I3129459759"]}],"countries":["GH"],"is_corresponding":false,"raw_author_name":"Matthew Oman-Amoako","raw_affiliation_strings":["Accra Institute of Technology, Accra, Ghana"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Accra Institute of Technology, Accra, Ghana","institution_ids":["https://openalex.org/I3129459759"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":5,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.76342627,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"11","issue":"4","first_page":"82","last_page":"90"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13287","display_name":"Robotic Process Automation Applications","score":0.9570000171661377,"subfield":{"id":"https://openalex.org/subfields/2209","display_name":"Industrial and Manufacturing Engineering"},"field":{"id":"https://openalex.org/fields/22","display_name":"Engineering"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},"topics":[{"id":"https://openalex.org/T13287","display_name":"Robotic Process Automation Applications","score":0.9570000171661377,"subfield":{"id":"https://openalex.org/subfields/2209","display_name":"Industrial and Manufacturing Engineering"},"field":{"id":"https://openalex.org/fields/22","display_name":"Engineering"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.01549999974668026,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.010599999688565731,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/auditing","display_name":"auditing","score":0.6439999938011169},{"id":"https://openalex.org/keywords/fraud-detection","display_name":"fraud detection","score":0.9990000128746033},{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":0.9900000095367432},{"id":"https://openalex.org/keywords/artificial-intelligence-in-auditing","display_name":"artificial intelligence in auditing","score":0.8930000066757202},{"id":"https://openalex.org/keywords/data-analytics","display_name":"data analytics","score":0.7919999957084656},{"id":"https://openalex.org/keywords/blockchain","display_name":"blockchain","score":0.9179999828338623},{"id":"https://openalex.org/keywords/robotic-process-automation","display_name":"robotic process automation","score":0.953000009059906},{"id":"https://openalex.org/keywords/continuous-monitoring","display_name":"continuous monitoring","score":0.8870000243186951},{"id":"https://openalex.org/keywords/anomaly-detection","display_name":"anomaly detection","score":0.7770000100135803},{"id":"https://openalex.org/keywords/cybersecurity-risks","display_name":"cybersecurity risks","score":0.492000013589859},{"id":"https://openalex.org/keywords/algorithmic-bias","display_name":"algorithmic bias","score":0.9850000143051147},{"id":"https://openalex.org/keywords/auditor-s-role","display_name":"auditor role","score":0.5979999899864197},{"id":"https://openalex.org/keywords/organizational-governance","display_name":"organizational governance","score":0.7630000114440918}],"concepts":[{"id":"https://openalex.org/C2776723946","wikidata":"https://www.wikidata.org/wiki/Q544025","display_name":"COBIT","level":3,"score":0.5965999960899353},{"id":"https://openalex.org/C177309310","wikidata":"https://www.wikidata.org/wiki/Q758917","display_name":"Information technology audit","level":5,"score":0.5713000297546387},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5425999760627747},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.5060999989509583},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.4952000081539154},{"id":"https://openalex.org/C207267971","wikidata":"https://www.wikidata.org/wiki/Q120208","display_name":"Emerging technologies","level":2,"score":0.4447999894618988},{"id":"https://openalex.org/C2778476105","wikidata":"https://www.wikidata.org/wiki/Q628539","display_name":"Workload","level":2,"score":0.42890000343322754},{"id":"https://openalex.org/C115901376","wikidata":"https://www.wikidata.org/wiki/Q184199","display_name":"Automation","level":2,"score":0.4271000027656555},{"id":"https://openalex.org/C201305675","wikidata":"https://www.wikidata.org/wiki/Q852998","display_name":"Stakeholder","level":2,"score":0.4117000102996826},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.40880000591278076},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.40869998931884766},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.38940000534057617},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.38449999690055847},{"id":"https://openalex.org/C32896092","wikidata":"https://www.wikidata.org/wiki/Q189447","display_name":"Risk management","level":2,"score":0.38370001316070557},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.3749000132083893},{"id":"https://openalex.org/C79158427","wikidata":"https://www.wikidata.org/wiki/Q485396","display_name":"Analytics","level":2,"score":0.3747999966144562},{"id":"https://openalex.org/C62190432","wikidata":"https://www.wikidata.org/wiki/Q17004774","display_name":"Audit plan","level":5,"score":0.3650999963283539},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.35920000076293945},{"id":"https://openalex.org/C24756922","wikidata":"https://www.wikidata.org/wiki/Q1757694","display_name":"Data quality","level":3,"score":0.3562000095844269},{"id":"https://openalex.org/C27504089","wikidata":"https://www.wikidata.org/wiki/Q2602080","display_name":"Audit risk","level":3,"score":0.35429999232292175},{"id":"https://openalex.org/C196879817","wikidata":"https://www.wikidata.org/wiki/Q872685","display_name":"Data governance","level":4,"score":0.3515999913215637},{"id":"https://openalex.org/C85345410","wikidata":"https://www.wikidata.org/wiki/Q851587","display_name":"Business process","level":3,"score":0.32120001316070557},{"id":"https://openalex.org/C121017731","wikidata":"https://www.wikidata.org/wiki/Q11661","display_name":"Information technology","level":2,"score":0.31299999356269836},{"id":"https://openalex.org/C75684735","wikidata":"https://www.wikidata.org/wiki/Q858810","display_name":"Big data","level":2,"score":0.30329999327659607},{"id":"https://openalex.org/C199450454","wikidata":"https://www.wikidata.org/wiki/Q1667931","display_name":"Internal control","level":3,"score":0.3018999993801117},{"id":"https://openalex.org/C147007100","wikidata":"https://www.wikidata.org/wiki/Q3344190","display_name":"External auditor","level":4,"score":0.29750001430511475},{"id":"https://openalex.org/C71405471","wikidata":"https://www.wikidata.org/wiki/Q757012","display_name":"Quality management","level":3,"score":0.27959999442100525},{"id":"https://openalex.org/C43214815","wikidata":"https://www.wikidata.org/wiki/Q7310987","display_name":"Reliability (semiconductor)","level":3,"score":0.27869999408721924},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.27799999713897705},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.27410000562667847},{"id":"https://openalex.org/C2522767166","wikidata":"https://www.wikidata.org/wiki/Q2374463","display_name":"Data science","level":1,"score":0.2671000063419342},{"id":"https://openalex.org/C80958533","wikidata":"https://www.wikidata.org/wiki/Q1047174","display_name":"Audit trail","level":3,"score":0.26669999957084656},{"id":"https://openalex.org/C739882","wikidata":"https://www.wikidata.org/wiki/Q3560506","display_name":"Anomaly detection","level":2,"score":0.2558000087738037},{"id":"https://openalex.org/C133462117","wikidata":"https://www.wikidata.org/wiki/Q4929239","display_name":"Data collection","level":2,"score":0.25220000743865967},{"id":"https://openalex.org/C2777986313","wikidata":"https://www.wikidata.org/wiki/Q1661989","display_name":"Industry 4.0","level":2,"score":0.2500999867916107}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.56557/ajocr/2026/v11i411163","doi":"https://doi.org/10.56557/ajocr/2026/v11i411163","is_oa":true,"landing_page_url":"https://doi.org/10.56557/ajocr/2026/v11i411163","pdf_url":null,"source":{"id":"https://openalex.org/S4387282279","display_name":"Asian Journal of Current Research","issn_l":"2456-804X","issn":["2456-804X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Asian Journal of Current Research","raw_type":"journal-article"},{"id":"pmh:oai:HAL:hal-05768429v1","doi":null,"is_oa":false,"landing_page_url":"https://hal.science/hal-05768429","pdf_url":null,"source":{"id":"https://openalex.org/S4306402512","display_name":"HAL (Le Centre pour la Communication Scientifique Directe)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1294671590","host_organization_name":"Centre National de la Recherche Scientifique","host_organization_lineage":["https://openalex.org/I1294671590"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Asian Journal of Current Research, 2026, 11 (4), pp.82-90","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.56557/ajocr/2026/v11i411163","doi":"https://doi.org/10.56557/ajocr/2026/v11i411163","is_oa":true,"landing_page_url":"https://doi.org/10.56557/ajocr/2026/v11i411163","pdf_url":null,"source":{"id":"https://openalex.org/S4387282279","display_name":"Asian Journal of Current Research","issn_l":"2456-804X","issn":["2456-804X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Asian Journal of Current Research","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.6601999998092651}],"sustainable_development_goals_aurora":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.5030791759490967}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":[],"abstract_inverted_index":{"Emerging":[0],"technologies,":[1],"including":[2],"Artificial":[3],"Intelligence":[4],"(AI),":[5],"data":[6,137],"analytics,":[7],"blockchain,":[8],"robotic":[9],"process":[10],"automation":[11],"(RPA),":[12],"and":[13,22,40,49,63,81,98,107,125,146,173,187,195],"continuous":[14],"monitoring":[15,114],"systems,":[16],"are":[17,36,182],"transforming":[18],"auditing,":[19],"fraud":[20,83,168],"detection,":[21,80,169],"internal":[23,123],"controls":[24,124],"across":[25],"U.S.":[26],"organisations.":[27],"This":[28],"review":[29,154],"synthesises":[30],"literature":[31],"on":[32],"how":[33],"these":[34,129,160],"tools":[35,191],"reshaping":[37],"audit":[38,54,89,96],"practice":[39],"organisational":[41,120],"governance.":[42],"AI":[43],"technologies":[44,161,181],"such":[45,164],"as":[46],"machine":[47],"learning":[48],"natural":[50],"language":[51],"processing":[52],"improve":[53],"quality":[55,138],"by":[56],"automating":[57],"routine":[58],"tasks,":[59],"strengthening":[60,122],"risk":[61,170],"assessment,":[62],"enabling":[64],"predictive":[65],"auditing":[66],"that":[67,179],"moves":[68],"beyond":[69],"retrospective,":[70],"sample-based":[71],"testing.":[72],"Data":[73],"analytics":[74],"supports":[75],"full-population":[76],"testing,":[77],"ongoing":[78],"anomaly":[79],"proactive":[82],"prevention,":[84],"improving":[85,167],"the":[86,93,176,184],"reliability":[87],"of":[88,95,149],"outcomes.":[90],"Blockchain":[91],"strengthens":[92],"integrity":[94],"evidence":[97],"reduces":[99,104],"reconciliation":[100],"burdens,":[101],"while":[102,166],"RPA":[103],"manual":[105],"workload":[106],"frees":[108],"auditors":[109],"for":[110],"higher-order":[111],"analysis.":[112],"Continuous":[113],"systems":[115],"provide":[116],"real-time":[117],"visibility":[118],"into":[119],"processes,":[121],"regulatory":[126],"compliance.":[127],"Despite":[128],"benefits,":[130],"adoption":[131],"brings":[132],"notable":[133],"challenges:":[134],"cybersecurity":[135],"risks,":[136],"concerns,":[139],"technological":[140],"complexity,":[141],"algorithmic":[142],"bias,":[143],"ethical":[144],"uncertainty,":[145],"a":[147],"shortage":[148],"specialised":[150],"technical":[151],"expertise.":[152],"The":[153],"finds":[155],"that,":[156],"with":[157,190],"proper":[158],"governance,":[159],"can":[162],"offset":[163],"challenges":[165],"management,":[171],"transparency,":[172],"accountability.":[174],"Overall,":[175],"study":[177],"concludes":[178],"emerging":[180],"redefining":[183],"auditor's":[185],"role":[186],"equipping":[188],"organisations":[189],"to":[192],"strengthen":[193],"governance":[194],"maintain":[196],"stakeholder":[197],"confidence":[198],"in":[199],"an":[200],"increasingly":[201],"digital":[202],"business":[203],"environment.":[204]},"counts_by_year":[],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2026-09-29T00:00:00"}
