Abstract

Businesses are gradually embracing the use of new technologies in the contemporary digital era to increase the integrity, efficiency, and transparency of many operational processes. Additionally included is human resource (HR) auditing, which entails the methodical evaluation of HR policies, practices, and procedures. Data silos, the requirement for human verification, fraud susceptibility, and the absence of real-time traceability are all drawbacks of traditional HR auditing techniques. HR auditing could be completely transformed by blockchain technology, which was first created as the foundation for cryptocurrencies. Immutability, decentralized consensus, cryptographic security, and smart contracts are some of the distinctive features of blockchain technology that make it appropriate for enhancing HR auditing procedures by offering a platform for guaranteeing data authenticity, making employee information verification simple, and enhancing regulatory compliance. This paper will evaluate the theoretical underpinnings of blockchain technology and its application to the principles of HR auditing, as well as its applications in the realm of credential verification, workforce notification, automated compliance reporting, and the protection of sensitive HR information. This paper will also examine the opportunities, challenges, and implications of the integration of blockchain technology within the context of HR audits. By examining the various applications and pilot projects within the industry, this paper will illustrate how blockchain technology can improve the integrity of audits, cut red tape, eliminate fraud, and build trust. The results of this study explain that the application of blockchain technology in HR auditing not only improves the governance of organizations but also acts as a strategic enabler in the digital transformation of human resource management. Finally, this paper ends with a conceptual framework for implementation and future research for scholars who are interested in the field of blockchain technology and HR auditing.