# A Blockchain-Enabled Framework for Improving the Software Audit Process
## 1 Introduction  
A software audit (SA) is a systematic examination of the software's design, implementation, and results in relation to predetermined criteria (such as quality, progress, or conformity with goals, standards, and laws) [1; 2]. Audits of software may be performed either in-house by organizations such as development teams or by external entities. For larger audits, it may be necessary for many people to work together under the direction of a single lead auditor. In most cases, certain tools are used to collect the necessary data for a SA. Audits of functionality or security might be performed with the use of various analytic tools [3; 4; 5; 6; 7]. Proprietary tools may be reviewed as part of a compliance audit if and when software is sold or its status has to be confirmed. Audits are necessary for ensuring consistent software quality, removing unused licenses, optimizing corporate processes, and meeting regulatory and compliance needs [6; 8; 9]. There are usually two types of audits that are commonly used in software organizations: those conducted inside an organization by its staff, and those conducted by an outside party [10]. SA performed by an outside party might be helpful when in-houseknowledge is lacking or when you need a second, unbiased opinion. It may also be necessary to bring in an outside auditor if your internal team is overburdened, inexperienced, or otherwise unable to complete the audit on time. Internal audits are crucial and should be conducted on a regular basis, but they frequently lack the rigor and expertise that may be provided by external specialists. Because both sorts are necessary, it is important to note that external auditors, thanks to their objectivity and thoroughness, often find more genuine concerns. As developers often do not know what to look for in terms of legal and compliance concerns, it is useful to have an outside party perform an audit of the software [11; 12; 13]. Auditing is the procedure of examining the documents and records of a software development organization for errors and discrepancies. Data stored here must accurately reflect the workings of the program and the transactions that have taken place inside it. As these files are maintained internally, there is a great potential for fraud or manipulation on the part of employees with access to them [6; 14; 15]. Due to the many incentives for falsifying these documents, audits are essential for ensuring accuracy. In accordance with current auditing standards, auditors must have reasonable confidence that the organization's records, when considered as a whole, are free from serious misrepresentation, whether due to simple mistakes or fraud. In order to offer a clean or qualified opinion, auditors must satisfy themselves that the financial statements of the business are free of substantial errors. Since the audit is becoming more crucial to the stability of the software marketplaces, major efforts have been undertaken in recent years to increase its efficacy. The adoption of new auditing standards, maintaining audit records, and adopting computer-assisted audit tools and procedures are notable among the primary endeavors [16; 17; 18]. Despite all these efforts and strict regulation by the government, audit fraud persist globally. In order to make SA free from fraudulent behavior, there is a need for an end-to-end transparent system that could detect any fraudulent activity by internal or external auditors. To address this gap, this study provides a blockchain-based solution for securing the audit process from internal or external fraud. Blockchain technology (BCT) has the ability to affect all recordkeeping activities, including the initiation, processing, authorization, recording, and reporting of transactions [19; 20; 21]. When new blockchain-based methodologies and processes arise, the function and skill sets of auditors may shift. For instance, techniques for getting adequate audit evidence must consider both conventional stand-alone general ledgers and blockchain-based ledgers.