In recent years, several revolutionary developments related to information and communication technologies have been carried out. Important advances regarding the rapid creation of digital infrastructure in every field have made the Internet an indispensable part of people’s lives. These developments have not only changed the life of humanity, but also the ways in which business and other processes are executed. Nowadays, these types of activities can easily be performed in the online environment. The advent of computers and the Internet has significantly changed the way things are done in businesses and how financial information is transmitted. The number of businesses that use the Internet to perform their activities and publish their financial reports is growing rapidly in real time. In this real-time reporting, continuous auditing has become a necessity in order to ensure the accuracy and reliability of the information provided. The transformation provided by information technologies provides transparency and ease of access to information. For this reason, “Continuous Auditing” gains importance against the risks and dangers that may arise in the operation of such systems. In addition to the positive aspects of the Internet, it has also caused risks such as fraud, security and data theft to arise. The increase in such risks and the rapid increase in the rate of realization has caused people to focus on solutions to these problems. For this purpose, blockchain technology which offers a high level of confidence has been developed. The purpose of this study is to explain the concepts of continuous auditing and blockchain technology, to indicate the importance and superiority of these concepts, and to explain their connections with internal audit and among themselves. Additional aims of this study include a correct introduction to the concepts of blockchain technology and continuous auditing, elimination of the deficiency in national literature related to these concepts, and a presentation of a wider perspective.