Застосування сучасних цифрових технологій в процесі аудиту фінансової звітності криптовалютної біржі

Abstract

This article provides a comprehensive analysis of the use of modern digital technologies in the process of auditing the financial statements of cryptocurrency exchanges. The material focuses on blockchain analytics, big data processing, the introduction of artificial intelligence, and continuous monitoring mechanisms that transform traditional approaches to the audit of digital assets. The relevance of the topic is driven by the intensive growth of the cryptocurrency market and the need to develop new methodologies that can detect fraudulent activities in a timely manner, ensure compliance with regulatory requirements and maintain a high level of investor confidence. The paper systematizes the main technological tools that can enhance the quality of audits, including blockchain platforms, cloud-based big data services, and machine learning algorithms. The author emphasizes the importance of integrating these tools into a single platform that will allow auditors to analyze transactions in real time, compare information with public registers, and predict financial risks.

The author describes the main challenges that arise when using these technologies: from the problem of data confidentiality and algorithmic bias to the lack of a consistent regulatory framework on a global scale. The author emphasizes the importance of proper qualification of audit personnel, since the comparison of heterogeneous information (market, technical, operational) requires an understanding of cryptographic methods, big data management, and the specifics of setting up artificial intelligence tools.

Therefore, this article summarizes the practical and theoretical aspects of the use of modern digital technologies in the audit of crypto exchanges. It is established that an integrated approach that combines various methods of analysis is the most promising way to study the complex and dynamic digital asset market. The materials of this work can be used as a guide for auditors and regulators seeking to develop effective standards and procedures for evaluating financial statements related to cryptocurrencies.