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Sisäinen tarkastus ja lohkoketjut

Internal Audit and the Blockchain

While cryptocurrencies like bitcoin have received the attention of investors and regulators, it is their underlying technology — the blockchain — that has the greatest potential to disrupt and reshape traditional business and financial processes and infrastructure. The excitement centers on blockchain’s ability to create a distributed ledger of transactions that is secure and can be publicly available in real time.

With blockchains, transactions can be logged, viewed, monitored, verified, and analyzed. For example, instead of a financial institution acting as an intermediary for the transactions, the blockchain technology, itself, takes on the role of a financial middleman, reducing or possibly eliminating many of the transaction fees and processing delays. Blockchains can enable automakers to track a vehicle from pre-production to sale. Similarly, the food industry is investing in blockchains as a possible solution for traceability and food safety. With blockchains gaining ground in a host of industries, internal auditors need to understand the technology and its audit implications.

Lue lisää siitä, mitä sisäisen tarkastajan tulee tietää lohkoketjuista ja lohkoketjujen tarkastamisesta tästä.