Enhancing the Uganda Revenue Authority's Financial Auditing Systems through Quantum Computing: Securing and Verifying Transactions in a Post-Quantum World

This is the author’s self-archived published version of an article originally published in Cognizance Journal of Multidisciplinary Studies. PUBLISHED: at doi.org. Since two DOIs exist (one from cognizance and another from zenodo), use citation below.

Official citation (please use this when citing):

Besigomwe, K. (2025). Enhancing the Uganda Revenue Authority’s Financial Auditing Systems through Quantum Computing: Securing and Verifying Transactions in a Post-Quantum World. Cognizance Journal of Multidisciplinary Studies, 5(3), 110–123. doi.org

Abstract:

This research explores the potential integration of quantum computing into the Uganda Revenue
Authority’s (URA) financial auditing systems, focusing on its impact on data security, fraud detection, and
economic forecasting. Employing a descriptive research design with a mixed-methods approach, the study
gathered both qualitative and quantitative data to assess the feasibility, benefits, challenges, and implications of
adopting quantum technologies. A purposive sampling method was used to select 30 key respondents, divided
into three groups: 10 senior URA staff members, 10 experts in quantum computing and cybersecurity, and 10
academic and research professionals with expertise in digital transformation. Data collection was conducted
through semi-structured interviews, surveys, and document analysis, allowing for a comprehensive exploration
of the subject.
The findings revealed that while there is strong support for quantum computing's potential in improving URA’s
financial auditing and compliance systems, challenges such as the high costs of infrastructure, specialized
workforce requirements, and system integration concerns were identified. The study also highlighted the
vulnerability of traditional encryption methods to quantum-based attacks, emphasizing the importance of
quantum-safe encryption for financial security. Through the combination of qualitative insights and quantitative
data, the research suggests that integrating quantum computing with artificial intelligence and machine learning
could enhance auditing efficiency, optimize resource allocation, and position Uganda as a regional leader in the
digital economy. The research concludes by recommending strategic planning, workforce development, and
international collaboration to successfully implement quantum technologies in Uganda's financial systems.
Keywords: Quantum computing, Uganda Revenue Authority, Financial Auditing Systems, post-quantum world,
Cybersecurity, Digital Transformation

 

Copyright and publication note:

This article was originally published in Cognizance Journal of Multidisciplinary Studies in 2025.

Copyright and reuse rights are governed by the original journal publication and its DOI.

The Zenodo record serves only as a self-archived copy for long-term scholarly access.

 

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