Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Book Chapter Book Chapter Faculty Publications- Book Chapter Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Blockchain and the Evolving Internal Audit Function Subject The topic of the resource Audit practices; Blockchain technology; Internal audit; Risk management; Smart contract Description An account of the resource Blockchain Technology indicates a transformative era for internal audit practices in the evolving digital finance and operations landscape. This research explores the internal audit function in a Blockchain-driven world, emphasizing the changing perspectives and methodologies necessitated by this disruptive technology. With its foundational principles of transparency, immutability, and decentralization, Blockchain presents challenges and opportunities for internal auditors. The paper delves into how Blockchain is poised to redefine traditional audit practices, moving towards more real-time and continuous auditing techniques. It examines the implications of Blockchain for risk assessment, fraud detection, and compliance, highlighting the shift towards proactive rather than reactive audit strategies. Furthermore, the research examines Blockchains opportunities and challenges to the internal audit function. This study provides insights into integrating Blockchain Technology in internal auditing through a comprehensive secondary data analysis. It proposes a roadmap for auditors to adapt and thrive in this new era. The findings underscore the importance of embracing technological advancements, advocating for a dynamic approach to audit practices that aligns with the complexities of a blockchain-driven world. The Author(s), under exclusive license to Springer Nature Switzerland AG 2025. Creator An entity primarily responsible for making the resource Manuel A.; Arumugam S.K. Source A related resource from which the described resource is derived Studies in Systems, Decision and Control, Vol-555, pp. 1209-1215. Publisher An entity responsible for making the resource available Springer Science and Business Media Deutschland GmbH Date A point or period of time associated with an event in the lifecycle of the resource 2025-01-01 Identifier An unambiguous reference to the resource within a given context <a href="https://doi.org/10.1007/978-3-031-67890-5_108" target="_blank" rel="noreferrer noopener">https://doi.org/10.1007/978-3-031-67890-5_108</a> <br /><br /><a href="https://www.scopus.com/inward/record.uri?eid=2-s2.0-85210149322&amp;doi=10.1007%2F978-3-031-67890-5_108&amp;partnerID=40&amp;md5=3fca0326b4003e15afcc33eac6e11e8b" target="_blank" rel="noreferrer noopener">https://www.scopus.com/inward/record.uri?eid=2-s2.0-85210149322&amp;doi=10.1007%2f978-3-031-67890-5_108&amp;partnerID=40&amp;md5=3fca0326b4003e15afcc33eac6e11e8b</a> Rights Information about rights held in and over the resource Restricted Access Relation A related resource ISSN: 21984182 Format The file format, physical medium, or dimensions of the resource Online Language A language of the resource English Type The nature or genre of the resource Book chapter Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Manuel A., School of Commerce, Finance and Accountancy, Christ University, Karnataka, Banglore, 560 029, India; Arumugam S.K., School of Commerce, Finance and Accountancy, Christ University, Karnataka, Banglore, 560 029, India