利用区块链技术进行审计的案例,利用区块链技术进行审计的例子

区块链技术正在改变审计行业，为审计提供更加安全、可靠和可信的技术支持。本文将介绍三个相关关键词：区块链审计，审计系统和审计软件。

区块链审计是指利用区块链技术对企业的财务数据进行审计。与传统审计方法相比，区块链审计具有记录可靠性强、安全性高、记录不可篡改等优势，能够有效提升审计效率，提高审计质量。

区块链审计的具体实施流程主要包括：首先，利用区块链技术将企业的财务数据进行加密，以确保数据的安全性；其次，审计人员可以利用区块链技术对企业的财务数据进行审计；最后，审计人员可以根据审计结果，对企业的财务数据进行评估。

审计系统是指利用计算机系统对企业的财务数据进行审计的系统。审计系统可以有效提升审计效率，减少审计成本，并有效提高审计质量。

审计系统的具体实施流程主要包括：首先，审计人员需要对企业的财务数据进行收集；其次，审计人员可以利用审计系统对企业的财务数据进行审计；最后，审计人员可以根据审计结果，对企业的财务数据进行评估。

审计软件是指利用计算机软件对企业的财务数据进行审计的软件。审计软件可以有效提升审计效率，减少审计成本，并有效提高审计质量。

审计软件的具体实施流程主要包括：首先，审计人员需要对企业的财务数据进行收集；其次，审计人员可以利用审计软件对企业的财务数据进行审计；最后，审计人员可以根据审计结果，对企业的财务数据进行评估。

总之，区块链审计、审计系统和审计软件是利用区块链技术进行审计的三个重要关键词，它们可以有效提升审计效率，提高审计质量，为企业提供更加安全、可靠和可信的审计支持。

Ⅰ Why Bitcoin and Blockchain Are Favored by the 'Audit Big Four'

It can be said that the world's largest service companies are all promoting the provision of blockchain solutions to 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.

II Industry Prospects: How will data blockchain technology affect accounting and auditing

1. Blockchain in the field of payment: among financial institutions, especially cross-border financial institutionsThe cost of reconciliation, clearing and settlement between financial institutions is high and involves many manual processes; the application of blockchain technology can reduce the cost of reconciliation and dispute resolution between financial institutions, significantly improve the efficiency of the payment field, and make it easier for financial institutions to Processing small-amount cross-border payment services 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 blockchain technology to digitize such assets and turn them into digital assets on the chain. With the irreversible, non-tamperable, and public 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 this Internet development process, blockchain + physical industries, blockchain e-commerce, and blockchain community operations can all apply blockchain technology.

Ⅲ Financial sharing, what impact will blockchain have on accounting theory and practice

With the emergence of cryptocurrencies such as Bitcoin, this time-tested financial framework is entirely possible Was changed. Harnessing the power of blockchain, the entire concept of money is turned upside down through the rise of this new data-based currency. While our current understanding of money has evolved over the past few decades, thanks to credit cards and fiat currencies, cryptocurrencies are the logical next step in this evolution.
This is understandable to accountants, but what does it mean to entrepreneurs? Well, anyone interested in starting or maintaining a successful business will need a competent accounting team. As the financial environment changes, so will the experience and insight required of business accountants. Understanding this upcoming paradigm shift can better help entrepreneurs future-proof their organizations and may even help them save money on accounting-related business expenses.
Bitcoin Modern Accounting Overview
The current financial paradigm treats Bitcoin, Ethereum, and all other cryptocurrencies as assets. For example, in the United States, any form of cryptocurrency is considered property rather than currency. Although the IRS acknowledgesBitcoin can serve as a "medium of exchange," but since Bitcoin also typically functions as a "unit of account and store of value," it is not classified as a currency.
Due to this classification, changes in the value and quantity of cryptocurrencies are taxed as capital gains or losses. By mining or purchasing large amounts of Bitcoin, there will be an increase in capital, which will subject Bitcoin to capital gains tax. The same goes for trading or selling cryptocurrencies, as these events are considered taxable capital gains and losses. Therefore, holdings in Bitcoin or other high-end stocks are accounted for in much the same way as other forms of equity, such as real estate or stocks.
Predictions for the Future of Bitcoin and Accounting
As blockchain and cryptocurrencies gain legitimacy in the financial world, the accounting nature of Bitcoin and other advanced currencies will also change. While many of the potential changes are too far off to accurately predict, one aspect of accounting is certain to undergo dramatic changes that will surely impact all entrepreneurs and business organizations: auditing.
Here’s how blockchain and cryptocurrencies are being used to violently disrupt the audit process, and what does it mean for businesses that employ auditors? Since Bitcoin is currently classified as property subject to capital gains tax, the method of auditing its value is known as instant forensic analysis. However, the instant verifiability of blockchain technology makes this audit method obsolete.

As you track these changes and developments, discuss them with your organization’s accountant or financial advisor. They can help you understand the further implications of these events; in some cases, they can even show you what actions you can take to respond to these events, thereby increasing your profits, reducing your costs, and opening up new opportunities for your business. new development path.
On the other hand, if your accountants and auditors react with blank stares to your research, consider updating your finance team.

IV What benefits does the application of blockchain technology bring to enterprises?

Blockchain classification:

1 Private chain

It refers to a blockchain with certain centralized control. Just using the general ledger technology of the blockchain for accounting, it can be a company or an individual, with exclusive write permission to the blockchain. This chain is not much different from other distributed storage solutions. The only participating nodes are the users themselves, and data access and use are subject to strict permission management. Since the alliance chain has certain centralized control, it can also be considered to belong to the category of private chain.

Features: Since the user has the final say, the data inside has no characteristics that cannot be changed, and there is not much protection for third parties. Generally used for internal audit. The vice president of technology at Huobi Network believes that private chains do have a large number of scenarios that can meet the needs of the real world. Limited decentralization makes it easier to reach consensus, can make transactions faster and more efficient, and can provide more controlled function. Decentralization is the core value of blockchain technologyWhere the value lies. If the private chain cannot fully utilize the decentralized trust foundation constructed by the public chain in practice, its development space will be limited.

2 Public Chain

Public blockchain is the earliest blockchain and the most widely used blockchain at present. It refers to a blockchain like the Bitcoin blockchain that is completely decentralized and not controlled by any institution. Any individual or group in the world can send a transaction, and the transaction can be effectively confirmed by the blockchain, and anyone can participate in its consensus process. Participants in the consensus process maintain the security of the database through cryptography and built-in economic incentives.

Features: Completely open, uncontrolled, relying on encryption technology to ensure security.

3 Alliance Chain

A certain group designates multiple pre-selected nodes as bookkeepers. The generation of each block is jointly decided by all pre-selected nodes. Other access nodes You can participate in transactions, but you are not involved in the accounting process (it is essentially still managed accounting, but it becomes distributed accounting. How many pre-selected nodes and how to decide the accountant of each block becomes the main risk point of the blockchain) , anyone else can make limited queries through the blockchain’s open API.

The nodes participating in the blockchain are selected in advance, and there are likely to be good network connections between the nodes. Other consensus algorithms other than proof of work can be used on such a blockchain. For example, a certain blockchain has been established among 100 financial institutions, and it is stipulated that more than 67 institutions must agree to reach a consensus.

Prospects:

The development of blockchain technology has also brought about changes in the operational concepts of various industries. New technologies and new concepts have promoted new developments in various industries. This kind of The impact of the driving force on society and the promotion of economic activities are also huge. Many new industry phenomena will occur one after another, and the public is also waiting and watching, hoping that this brand-new technology will be used by various industries and better benefit all industries. .

Blockchain is a new application model of computer technologies such as distributed data storage, point-to-point transmission, consensus mechanism, and encryption algorithms. The so-called consensus reserve mechanism is a mathematical algorithm in the blockchain system to establish trust and obtain rights and interests between different nodes.

IV Rapid changes in the information technology environment such as big data, blockchain, and cloud technology have led to changes in auditing that have had an impact on auditors

The impact is as follows:
Big data auditing replaces traditional auditing It is the general trend. Based on the introduction of technologies such as artificial intelligence and big data, this article proposes five major trends in big data auditing, namely: audit intelligence, audit platformization, multi-dimensional audit information, transformation from sampling audit to detailed audit, and audit visualization. At the same time, this article also points out the five major challenges faced by big data auditing, namely: high cost of obtaining big data, difficulty in changing concepts and habits, scarcity of talents, complexity of audit business and complexity of big data audit system design. The research conclusions of this article have certain reference significance for big data audit practice.

VI isWhy the 'Audit Big Four' Are So Favorite of Bitcoin and Blockchain

The world's largest services companies are arguably all pushing to bring blockchain solutions to their clients, offering a cheaper, more efficient and Faster solutions to replace 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 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.
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.

VII What is the difference between blockchain and financial audit

The following differences exist between blockchain and financial audit:
1. The concepts of the two are different. Blockchain refers to a new application model of computer technology in the form of distributed data storage, point-to-point transmission, consensus mechanism, encryption algorithm, etc. It is essentially a decentralized database; financial auditing refers to the assets of state-owned enterprises. Carry out audit supervision on whether , liabilities, profits and losses are true and legal, make an objective and fair evaluation of the financial statements reflected by the audited enterprise, form an audit report, and issue audit opinions and decisions.
2. The two have different functions. Blockchain can use block chain data structures to verify and store data, etc., to verify the validity of information and generate the next brand new block; the purpose of financial audit is to reveal and reflect the true situation of the company, and to investigate and deal with the company's financial affairs Various illegal and irregular issues in revenue and expenditure are conducive to the government strengthening macro-control and safeguarding the rights and interests of national owners.

VIII How long does a blockchain code audit take?

Three months 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 some key items, such as denial of service attacks and resource abuse attacks that may lead to accidental forks/anti-chains., cyber-related attacks, any attack affecting funds, etc.

Ⅸ 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 operating behavior of the audited unit can be discovered at any time to achieve ongoing 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.