MerkleAudit: A Merkle Tree-Based Blockchain Framework for Tamper-Evident Audit Logging in Digital Record Systems

  • Unique Paper ID: 208359
  • PageNo: 11-20
  • Abstract:
  • In digital record-keeping systems, ensuring the integrity and authenticity of audit logs is critical for regulatory compliance, security assurance, and post-incident forensic analysis. Conventional centralized logging architectures remain vulnerable to tampering by insiders with administrative access and constitute single points of failure: an adversary who compromises the log store, or an operator who abuses legitimate access, can retroactively rewrite the historical record without leaving evidence of the change. Blockchain technology offers a compelling countermeasure, since data committed to a well-secured blockchain is computationally infeasible to alter retroactively. However, anchoring every individual log entry on-chain introduces prohibitive latency, storage overhead, and transaction cost, limiting its practicality for high-throughput logging environments such as enterprise transaction systems, hospital record systems, or academic record-keeping platforms. This paper presents MerkleAudit, a hybrid logging framework that combines Merkle tree-based authenticated data structures with blockchain anchoring to address these limitations. MerkleAudit batches log entries off-chain into Merkle trees and commits only the resulting root hash to the blockchain, decoupling log-ingestion throughput from on-chain transaction frequency and substantially improving scalability while preserving tamper-evidence. The framework further supports efficient, privacy-preserving inclusion proofs that allow verification of a single log entry without disclosing the full log set or requiring direct database access, and restricts log submission to an authorized, role-based allow-list, combining the auditability of public verification with the access control of a permissioned system. We implemented and evaluated a prototype of MerkleAudit on the Ethereum Sepolia test network, demonstrating that it can process high volumes of log entries with minimal on-chain storage footprint, rapid proof verification, and reliable detection of tampering, deletion, and forgery attempts. A gas-cost benchmark across batch sizes from 10 to 5,000 entries shows savings of up to 99.97% relative to a naive per-entry logging baseline, while a 25-test adversarial suite and an independent static-analysis pass confirm that no exploitable vulnerabilities were introduced by the batching design. MerkleAudit thus offers a practical, cost-efficient, and privacy-preserving approach to verifiable audit logging for security-critical digital record systems.

Copyright & License

Copyright © 2026 Authors retain the copyright of this article. This article is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

BibTeX

@article{208359,
        author = {Rashi Vakhare and Sakshi Chavan},
        title = {MerkleAudit: A Merkle Tree-Based Blockchain Framework for Tamper-Evident Audit Logging in Digital Record Systems},
        journal = {International Journal of Innovative Research in Technology},
        year = {2026},
        volume = {13},
        number = {no},
        pages = {11-20},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=208359},
        abstract = {In digital record-keeping systems, ensuring the integrity and authenticity of audit logs is critical for regulatory compliance, security assurance, and post-incident forensic analysis. Conventional centralized logging architectures remain vulnerable to tampering by insiders with administrative access and constitute single points of failure: an adversary who compromises the log store, or an operator who abuses legitimate access, can retroactively rewrite the historical record without leaving evidence of the change. Blockchain technology offers a compelling countermeasure, since data committed to a well-secured blockchain is computationally infeasible to alter retroactively. However, anchoring every individual log entry on-chain introduces prohibitive latency, storage overhead, and transaction cost, limiting its practicality for high-throughput logging environments such as enterprise transaction systems, hospital record systems, or academic record-keeping platforms.
This paper presents MerkleAudit, a hybrid logging framework that combines Merkle tree-based authenticated data structures with blockchain anchoring to address these limitations. MerkleAudit batches log entries off-chain into Merkle trees and commits only the resulting root hash to the blockchain, decoupling log-ingestion throughput from on-chain transaction frequency and substantially improving scalability while preserving tamper-evidence. The framework further supports efficient, privacy-preserving inclusion proofs that allow verification of a single log entry without disclosing the full log set or requiring direct database access, and restricts log submission to an authorized, role-based allow-list, combining the auditability of public verification with the access control of a permissioned system. We implemented and evaluated a prototype of MerkleAudit on the Ethereum Sepolia test network, demonstrating that it can process high volumes of log entries with minimal on-chain storage footprint, rapid proof verification, and reliable detection of tampering, deletion, and forgery attempts. A gas-cost benchmark across batch sizes from 10 to 5,000 entries shows savings of up to 99.97% relative to a naive per-entry logging baseline, while a 25-test adversarial suite and an independent static-analysis pass confirm that no exploitable vulnerabilities were introduced by the batching design. MerkleAudit thus offers a practical, cost-efficient, and privacy-preserving approach to verifiable audit logging for security-critical digital record systems.},
        keywords = {blockchain, Merkle trees, consortium ledger, audit logging, tamper-evident storage, O (log N) inclusion proofs, data integrity, privacy-preserving verification, smart contract security},
        month = {September},
        }

Cite This Article

Vakhare, R., & Chavan, S. (2026). MerkleAudit: A Merkle Tree-Based Blockchain Framework for Tamper-Evident Audit Logging in Digital Record Systems. International Journal of Innovative Research in Technology (IJIRT), 11–20.

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