区块链技术下审计的机遇与挑战,基于区块链的审计系统

1. Which country is the ck audit company from?

This company is an American company.
ck audit company refers to the American blockchain security audit company. CERTIK The American blockchain security audit company CERTIK was established by a scientific research team from Yale University and Columbia University with decades of research results. It uses "deep specification" formal verification technology for blockchain applications and smart contracts.
From a professional perspective, CK audit is very reliable. CK Audit is a third-party audit company serving the blockchain industry. The company is composed of leading blockchain technology engineers. Through a comprehensive and sensitive review of the Jingzhi project's technical architecture, code implementation, etc., CK audit can discover project problems and potential loopholes, ensure the normal operation of the project, and prevent risks.

2. What is blockchain technology and what aspects may it be used for in the future?

The development of technology is often beyond your imagination, from the agricultural revolution to the industrial revolution to the information revolution. As of now, the blockchain revolution has started. Reaching the height of the cognitive revolution should be considered a relatively big proposition. Why did the previous emergence of the Internet, big data, artificial intelligence, etc. not mention the cognitive revolution, but blockchain can?

How to quickly enter the blockchain industry?

1. Find the top experts in this industry and learn or communicate with them, such as Li Xiaolai, such as Uncle Cai

2. You can buy some books. News books are not as mixed as Taobao. There are only a few classics, choose a few and read them through

3. You can search for more related articles, public accounts, Zhihu or other, which are very informative. You can find yourself after reading 30 high-quality articles. Article, you are basically getting started.

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3. Why are Bitcoin and blockchain favored by the 'Audit Big Four'

Arguably the world’s largest services companies are all pushing to bring blockchain solutions to their customers, offering a cheaper, more efficient and faster alternative to existing infrastructure. The big four in auditing are favoring Bitcoin and blockchain solutions.
Recently, audit giant KPMG and Microsoft have reached a new strategic partnership. This cooperation between the two companies will be dedicated to the digitalization of large and medium-sized IoT companies in India.
Deloitte is investing heavily in Bitcoin and blockchain technology. Deloitte’s in-house team Rubix is ​​focusing on developing blockchain applications, and Deloitte Canada recently installed a Bitcoin ATM in its Toronto office.
PricewaterhouseCoopers (PwC) is also involved in blockchain development, including their partnership with Bitcoin blockchain startup Blockstream. The services giant also works withThere is a partnership with New York-based blockchain startup Digital Assets. In March 2016, PricewaterhouseCoopers released a report, believing that blockchain is a "unparalleled" opportunity to achieve a technological leap in the financial services industry.
In addition, EY Switzerland has announced that from 2017, they will accept Bitcoin as a payment method for services. (Sina)
Blockchain is the basic protocol of Bitcoin, and blockchain is the hottest word in 2016. Giant companies such as Microsoft, Wanda, Tencent, and Ant Financial are already paying attention to blockchain. Domestic European crowdfunding is at the forefront of utilizing blockchain technology.

4. How long does a blockchain code audit take?

Three to four months. Blockchain is a term in the field of information technology, which is a shared database. Blockchain code audits take three to four months and need to focus on key items such as denial-of-service attacks, resource abuse attacks that may lead to accidental forks/anti-chains, network-related attacks, any attacks that affect funds, etc. .

5. Classification of blockchain audit objectives

Under blockchain technology, the traditional audit objectives of authenticity and integrity are no longer important, and need to shift to risk warning and decision support.
First of all, the irreversibility and timestamp of the blockchain can ensure that the data is not modified at will. In the blockchain system, the premise for each transaction to be valid is that the system reaches a consensus on the ownership of digital assets, and once reached, it cannot be modified. Reflected in the audit, after a transaction occurs and is recorded, if you try to modify it, subsequent accounting processing requires all blockchains to be modified, and it will be very difficult to falsify it.
Secondly, under the distributed accounting rules, transaction data is stored in each block, and each block is shared by traders and confirmers. If a block fails or is attacked, the chain will Other participants can still operate as usual and keep copies of the books recording complete data, which ensures the integrity of the accounting data.
In the audit work, as long as the transactions are verified for fraud, the authenticity and completeness audit objectives can be quickly achieved. For example, in traditional raw material audits, it is necessary to verify the invoices, inspections and warehousing of the procurement process. Now it is only necessary to verify the authenticity of the invoices and physical objects in the warehousing process, and other links can be omitted. For example, when department A picks materials, other departments will also record the quantity of materials picked by department A. If department A wants to modify its own quantity of materials, it needs to modify the records of all other departments at the same time, which is very difficult. This guarantees Authenticity and completeness of material collection records. Correspondence and verification of accounts receivable, accounts payable, and transactions can also be handled similarly.
In short, due to the non-modifiable and public nature of the blockchain, the correctness and legality of transaction rights and obligations, pricing, deadlines, posting and summary, classification, and disclosure can be effectively guaranteed. The focus of auditing should shift to in-process supervision, risk warning and decision-making support. For example, if certain monitoring and analysis indicators are set in the blockchain audit software, abnormal operation of the audited unit can be discovered at any time.behavior to achieve in-process supervision. Set thresholds for key indicators, such as automatic early warning when the bad debt rate of accounts receivable reaches 20%, reminding auditors of problems, changing regular audits to "all-weather" audits, and giving full play to the risk warning function. In addition, blockchain technology has an auxiliary decision-making function due to its large amount of data and data processing capabilities. During the audit process, blockchain data analysis capabilities can be used to trace the recovery of accounts receivable and bad debts, and propose relevant solutions. Targeted improvement suggestions.

6. #DRC——The leader of the blockchain industry# Understand DRC in one article

Yesterday, the lottery results of DRC’s 3,000,000 DRCT on Bihuhao came out. I don’t know about you. Did you win the lottery? If you haven’t checked it yet, go take a look inside Bihu’s candy box.

Considering that some friends don’t know much about the DRC project, this article tries to introduce this project to them in easy-to-understand language.

Nowadays, the blockchain industry is booming and changing with each passing day, but it is undeniable that it is a mixed bag and it is difficult to distinguish the true from the false. It is difficult for investors to judge whether a project is good or bad; start-up technology companies and project parties have nowhere to seek blockchain professional services; and technology geeks and experts and scholars have nowhere to display their skills; these problems have become obstacles to the development of blockchain technology. bottleneck for the healthy development of the chain industry.

Taking this as an entry point, DRC aims to create a "Wall Street in the digital world", create a self-disciplined, autonomous, transparent and open blockchain ecosystem, and promote the stability and orderliness of the blockchain industry. and healthy development.

Refer to DRC’s white paper:

Simply put, DRC is to be a third-party rating agency to conduct due diligence and project ratings on blockchain projects.

Due diligence is referred to as due diligence, refer to the definition of the Internet:

Generally, when acquiring assets, companies will conduct due diligence to evaluate opportunities and risks. This has many similarities with investors investing in blockchain projects.

In the past six months, many rating agencies have emerged in the blockchain field, but most of them are still centralized rating systems. However, DRC uses a distributed autonomy or decentralized approach for rating. The biggest advantage of doing this is that the rating results are relatively objective and fair, and no one can influence the rating results.

This rating method embodies the concept of everyone in the DRC community collaborating on crowd intelligence, crowd sourcing, crowd review, and crowd sharing, and can be carried out continuously. As long as a sponsor initiates due diligence, regardless of whether the sponsor is a community, a project party, or an investment institution, due diligence can be initiated.

Some friends may have doubts: This kind of professional due diligence should not be done by professionals or experts.? Using this decentralized approach, although the results are objective and fair, how credible is the conclusion given?

After thinking about it, I think this question can be answered from two aspects.

First, the blockchain field is a particularly emerging field, or it is still a very niche market. There may not be real experts here. Even if there are some industry experts with very high standards, it is estimated that they will not participate in the rating of this kind of project due to time or income constraints. Therefore, even in a centralized rating agency, the people participating in the rating may not be experts, but they have entered the currency circle earlier and their knowledge will be higher than that of ordinary people.

Second, to complete a professional due diligence investigation, the most important thing is to have a professional system and method. The role of people in it is slowly weakening.

How to understand this sentence, let me give you an example. Take the express delivery industry as an example. The reason why SF Express has become the industry leader is because it has a complete set of systems. While other express delivery companies are still manually sorting express delivery, SF Express has implemented QR code entry and sorting. The last time I sent an SF express, I was surprised to find that I didn’t even need to fill in the paper express delivery form. I directly entered it electronically with my mobile phone. This can undoubtedly greatly improve the efficiency of receiving express delivery, and the entered information can be reused multiple times. Therefore, the same courier, using SF Express's system, can send and receive express delivery faster than other express companies. The role of the system here is greater than the role of specific people.

Going back to the matter of due diligence, DRC has given a complete set of methods for risk rating of blockchain projects, which divides a complex and highly professional project due diligence work into team assessment, Dimensions such as project evaluation, technology evaluation, program evaluation and economic model evaluation are decomposed into various sub-tasks, and community volunteers claim one or several of them.

The rating model of the DRC platform will automatically aggregate and calculate project evaluation scores, and obtain the project's initial rating through scoring rule mapping. Mechanisms such as expert review, dispute arbitration, and mass voting have been introduced to comprehensively reflect the opinions of all parties in the final rating results.

We can take a look at the specific rating framework. The DRC project rating framework covers 5 assessment categories, 22 assessment subcategories, and refines 109 assessment indicators, as shown in the following table:

After nearly half a year of actual operation, DRC has adopted this rating system. It has rated many projects such as EOS, IOTA, SEER, LikeCoin and achieved good results.

I personally think that the value of DRC lies not only in the rating results of specific projects. Its greatest value lies in sorting out a rating system suitable for blockchain projects, and through distributed due diligence. Implemented in a practical way.

With such good services, who will need DRC services?

Technological innovation projects: For cutting-edge innovation fields such as blockchain, artificial intelligence, and the Internet of Things, they need an intelligent risk control manager, and DRC can help them during their financing, survival, and development periods. , providing services such as rating, information disclosure, risk control, and auditing that enterprises need.

Investment institutions and investors: Experts are expensive and hard to find, why not DRC? There are many experts, geeks, and investment analysts here, who are distributed in different fields, industries and professions to provide services, which are professional and practical; Preangel Fund has publicly stated that it is willing to use DRC as the entry screening threshold, and the rating must reach a certain level. Enter the review scope.

Digital asset exchange: DRC’s project rating results can of course also be used as a basis for exchanges to select high-quality projects, and can even provide differentiated pricing based on different projects. This is a future development trend.

People who are interested in technological innovation: By participating in DRC community activities and learning about cutting-edge research reports and project evaluation reports, they can continue to learn and make progress, and develop a "fierce eye" , identify authenticity.

At present, the distributed due diligence model in the DRC ecosystem is relatively mature, including exchanges such as HuobiPRO, BCEX, Allcoin, and LBank, investment institutions such as PreAngel, and incubators such as Singapore's Npower/Longhash all adopt DRC The distributed due diligence results provide a basis for selecting projects. DRC currently has more than 7,000 people in the Chinese and English communities, and has co-building communities in more than 10 countries around the world. DRC's token DRCT has been listed on FCoin and BCEX exchanges and is sought after by many investors.

Through the above analysis, DRC distributed regulatory technology collaboration platform: uses blockchain technology to give full play to the community concept and make high-end, high-quality professional services universally beneficial. It also provides an incentive mechanism to encourage professionals to break the constraints of their respective camps and companies, display their talents on a more open and collaborative platform, and gain rewards. The gain here is not only the gain of tokens, but also the gain of knowledge, connections and reputation. At the same time, for investment institutions and investors, obtaining efficient and professional services at a lower cost is a win-win result for all parties.

Therefore, judging from the comprehensive service content, service delivery methods and reward models, there is currently no product on the market that is completely similar to DRC. Let us wait and see the subsequent development of DRC.

7. Why are Bitcoin and blockchain favored by the ‘Big Four’?

The world’s mostBig service companies are arguably all pushing to provide blockchain solutions to their customers, providing a cheaper, more efficient and faster solution to replace existing infrastructure.
Deloitte
A clear example is Deloitte, which is investing heavily in Bitcoin and blockchain technology. Deloitte’s in-house team Rubix is ​​focusing on developing blockchain applications, and Deloitte Canada recently installed a Bitcoin ATM in its Toronto office.
Illiana Oris Valiente, Co-Founder and Head of Strategy at Rubix Team explains:
“We believe it is very important to show people how to earn Bitcoin because it is an entry point into understanding the broader impact of blockchain.”
Deloitte also explains how blockchain can transform industries including healthcare, financial services and infrastructure and even points rewards programs. These include Deloitte’s successful proof-of-concept trial of blockchain for transaction reporting in partnership with Bank of Ireland.
Recently, Deloitte and London blockchain startup SETL reached the first blockchain investment plan. About a month ago, Deloitte and SETL announced a collaboration to develop a contactless card that uses blockchain technology for transaction settlement.
PricewaterhouseCoopers (PwC)
PricewaterhouseCoopers (PwC) is also involved in blockchain development, including their partnership with Bitcoin blockchain startup Blockstream relation. The services giant also has a partnership with New York-based blockchain startup Digital Assets. In March 2016, PricewaterhouseCoopers released a report, believing that blockchain is a "unparalleled" opportunity to achieve a technological leap in the financial services industry.
Ernst & Young (EY)

Meanwhile, the last of the 'Audit Big Four', Ernst & Young (EY) recently established a partnership with the famous Bitcoin mining company Bitfury Group entered into a partnership to provide blockchain services by leveraging the latter’s expertise.
In addition, EY Switzerland has announced that from 2017, they will accept Bitcoin as a payment method for services. This plan demonstrates Ernst & Young’s recognition of Bitcoin, the underlying technology of which is the most powerful public blockchain.
Blockchain technology is not only popular abroad, it is also the darling of the financial community at home. Domestic giants such as LeTV Finance, Ant Financial, Internet, Tencent, Wanda, and China Post are all paying attention to blockchain technology. Puyin Group launched Puyin, a tea-based digital currency based on blockchain technology.

8. Industry prospects: How will data blockchain technology affect the accounting and auditing industry

1. Blockchain in the field of payment: between financial institutions, especially cross-border financial institutions The cost of reconciliation, clearing and settlement is relatively high and involves many manual processes; the application of blockchain technology can reduce the cost of financial institutions.It will significantly improve the efficiency of the payment field by reducing the reconciliation costs and dispute resolution costs between institutions. At the same time, it will be easier for financial institutions to process small-amount cross-border payment services, which will help realize inclusive financial services.
2. In the field of clearing and settlement: different financial institutions have different infrastructure structures and business processes, involving many manual processes, which greatly increases business costs and is prone to errors. Applying blockchain technology, combined with the on-chain assets mentioned in the second point, can complete point-to-point real-time clearing and settlement, thereby reducing value transfer costs, shortening time, improving efficiency, and both parties to the transaction can obtain good privacy protection.
3. Asset management field: Equity, bonds, bills and other assets are managed by different intermediaries, which increases the transaction cost of assets and brings about the problem of certificate forgery. Apply block pre-chain technology to digitize such assets and turn them into on-chain digital assets. With the irreversible, non-tamperable, public and other characteristics of the blockchain, it can improve the efficiency of asset transactions and reduce asset management costs.
Because the characteristics of the blockchain are irreversible and non-tamperable, it makes information confidential and secure, point-to-point transaction transmission, decentralization, and reliable traceability of information; thereby reducing intermediate costs and improving efficiency, it is not only used for accounting and auditing , and can also be applied to all walks of life. Now we can also see the collaborative operation model of blockchain from behind the operation of all walks of life. Therefore, blockchain will definitely change human life extensively and profoundly. Therefore, The entire life service will enter the blockchain era. In the development process of the Internet, blockchain + real industry, blockchain e-commerce, and blockchain social wisdom drafting group operations can all use blockchain technology.

9. How to apply blockchain technology and what role it can play

Take buying a house as an example: Buying a house is a complex transaction process, and the participants include sellers, buyers, and intermediary companies. , housing authority, bank, appraisal company, tax bureau, etc. Throughout the transaction process, all participants must record their own ledgers separately. Checking these ledgers is a very time-consuming and laborious task, and the verification cost is very high. That's why the entire process of buying a home now takes an average of two months.

In addition to being time-consuming and labor-intensive, since there is very little information that can be verified by a single participant, there is a risk of being "cheated at both ends" by the intermediary company, or "sold for more than one house". However, blockchain provides a solution: integrating all participants' ledgers into a trustworthy and non-tamperable digital ledger, which can be queried by all participants. In this way, every aspect of the home buying process is clearly visible, and everyone can conduct transactions with less time and effort.

Bitcoin is the first application of blockchain technology. Without the operation and management of any centralized organization, Bitcoin has maintained stable operation for many years without any problems. Through this case, everyone saw the potential of blockchain technology.

In order to prevent single points of failure and systemic risks, the current financial industry needsStrict supervision and layers of audits are required to control risks, which also results in high internal costs. The traditional cross-border settlement method is through intermediaries like SWIFT, so the settlement speed is very slow. However, Bitcoin has been running perfectly for many years without the operation of a centralized institution. It can not only realize settlement and clearing in real time, but also There was not a single accounting error.

According to a report released by Santander, Spain’s largest bank, if all banks around the world use blockchain technology internally around 2020, they will save approximately US$20 billion in costs per year. Such data is enough to illustrate the tremendous changes and breakthroughs that "blockchain" has brought to the traditional financial field.