# A Blockchain-Enabled Framework for Improving the Software Audit Process
## 3 Proposed Methodology
During the audit process, the audit response team monitors the audit process and generates the monitoring reports that are stored in blockchain DTL and cloud. Once the audit process is complete, the results are stored in the cloud. The organization accesses the monitoring reports and audit results from the cloud using 5G to obtain insights into the audit result. The process of using BCT, DTL, and smart contracts is mentioned in Algorithm 1. Figure 3: SSFTA: a smart and secure framework for transparent software auditing. ```
1. Begin \(\mathcal{R}=\text{Policy Rules}\); \(\mathcal{AS}=\text{Audit Subject}\); \(\mathcal{AA}=\text{Audit Assignment}\); \(\mathcal{AC}=\text{Audit Criteria}\); \(\mathcal{IR}=\text{Inherent Risks}\); \(\mathcal{AO}=\text{Audit Objectives}\); \(\mathcal{S}=\text{Audit Sub Objectives}\); \(\mathcal{AM}=\text{Audit Methodologies}\); \(\mathcal{AP}=\text{Audit Program}\); \(\mathcal{ART}=\text{Audit response team}\); \(\mathcal{AR}=\text{Audit Response}\); \(\mathcal{DTL}=\text{digital ledger}\)
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**Algorithm 1** Audit Process using blockchain DTL and smart contract  
_Practical Implications of the Proposed Framework_  
Software auditing is the process of evaluating the conformance and quality of software to verify its correctness and fairness. The audit reports must accurately reflect a software's real status and functioning. When software is created domestically, there is a considerable danger of manipulation or fraud by insiders. There are several personal motivations for these manipulations; thus, auditing is essential to guarantee that nothing is misrepresented. Traditional auditing procedures make it difficult to provide transparency. Blockchain is a DTL that enables safe, transparent, and tamper-proof transactions. It may be used in the software audit process to build confidence amongst process participants and monitor changes. The whole software audit process, from audit planning to audit report creation, may be recorded using blockchain technology. The blockchain gives visibility over who made what modifications, when, how those changes were made, and where those finished changes went. This ensures that everyone participating in the process is informed of any changes or updates, preventing disagreements or misunderstandings. The advantages of using blockchain in software auditing include enhanced security, shorter project completion times owing to less paperwork, and more precision due to immutable data. The proposed framework not only uses BCT, but rather it also leverages the potentials of 5G and clouds for efficient data storage and transmission. To make the audit process transparent, everything is documented using DTL and smart contract; further, the role of the audit response and monitoring team is also highlighted to ensure the security and transparency of the whole process. Further, the conventional type of audit evidence, which was proof produced by the firm or based on papers from outside sources, will be evolved into information that is communicated, processed, kept, or retrieved electronically using SSFTA. Technologies such as cloud computing, 5G, and blockchain used in SSFTA allow auditors to extract and evaluate the whole accounting data without the requirement for sampling in the big data environment of today. The dependability of this method is substantially greater than manual data collection because of automated data extraction. Blockchain also has the potential to improve the reliability of the evidence. Aggregating information will no longer be necessary since blockchain can store audit proof from many sources. Sampling is another stage of the audit process that has been modified by blockchain. Data analytics and storage are used to examine whole data sets rather than simply samples picked by auditors. With the continual sharing of data across 5G and the cloud, an effective internal control environment is produced. The audit process using SSFTA will be evolved from being utilized for testing and exams toward being a preventative one.