Digitalization of Control: An Architectural Model for Continuous Auditing Based on Big Data and Blockchain

Abstract

Abstract. The purpose of the article is to develop and scientifically substantiate an architectural model for a Continuous Auditing system based on the integration of Big Data and Blockchain technologies. The study aims to establish a theoretical and technological foundation for the transition from a traditional discrete retrospective control model to real-time intelligent monitoring of financial and business operations. Methods. The study employs a comprehensive set of general scientific and specialized methods: system analysis and genesis – to periodize the evolutionary stages of auditing (from mechanization to intellectualization); modeling – to develop a four-tier architecture of the intelligent interface; the tabular method – to systematize institutional, technological, and human resource barriers to digitalization; and the abstract-logical method – to formulate conclusions and industry development prospects in accordance with ISA 570 and current Ukrainian legislation. Results. It is demonstrated that modern auditing is in a state of transformational crisis, caused by the gap between the speed of data generation and the conservatism of standards. The author proposes an architectural model comprising levels of integrated systematization (Big Data), automated analytical procedures (Machine Learning), cryptographic fixation (Blockchain), and dynamic reporting (Dashboards). The vectors of obstacles (institutional, technological, and human resource) leading to the «standards trap» and the crisis of trust in «black box» algorithms are systematized. It is substantiated that the synergy of autonomous AI agents and decentralized verification protocols enables 100% transaction coverage, guaranteeing the immutability of the evidence base and full transparency of the chain of verified operations. Conclusions. The implementation of an intelligent continuous auditing model transforms the auditor's role into that of a strategic verification expert. This allows for leveling the digital divide between ecosystem participants, reducing the costs of redundant procedures, and ensuring preventive risk control. The practical implementation of such a model is a key tool for ensuring accountability and the investment attractiveness of businesses, especially under martial law and conditions of global informational uncertainty.