Auditing the Blockchain-Reference-Cited by-同舟云学术

Auditing the Blockchain

Published:2023-09-29 Issue: Volume: Page:147-180
ISSN:1935-3391
Container-title:Advances in IT Standards and Standardization Research
language:
Short-container-title:

Author:

Kumar Prabhat¹,Lambert Othniel²,Sreekumar Sivajit³,Bhatia Mukesh Ravi⁴,Garg Akash⁵

Affiliation:

1. Thrive Operations LLC, USA

2. M&T Bank, USA

3. University at Buffalo, SUNY, USA

4. Citi, USA

5. JP Morgan, USA

Abstract

Information systems audit is the procedure of gathering and assessing data to determine whether an information system protects assets, upholds data integrity, successfully reaches organizational goals, effectively uses resources, and reviews business continuity plans. In this study, the IS audit framework by ISACA has been extended to information systems built on the blockchain technology or to systems integrated with a blockchain component. Blockchain is a relatively new technology, and its applications are being explored in different fields today. In fact, blockchain applications are being explored for improving the IS audit process. As such, the authors have explored the principles of audit and the blockchain itself in this chapter.

Publisher

IGI Global

Reference35 articles.

1. Blockchain technology in the auditing environment

2. AICPA, CPA Canada and University of Waterloo. (2017). Blockchain technology and its potential impact on the audit and assurance profession. AICPA. https://us.aicpa.org/interestareas/frc/assuranceadvisoryservices/blockchain-impact-on-auditing

3. Andersen, N. (2012, October 29). Blockchain Technology, A Game-Changer In Accounting. Blockchain Technology, A Game-Changer In Accounting? Deloitte. https://www2.deloitte.com/content/dam/Deloitte/de/Documents/Innovation/Blockchain_%20A% 20game-changer%20in%20accounting.pdf

4. Baggetta, M., & Zapotochny, A. (2021, October 4). How Blockchain Technology Can Change Project Management. Blockgeeks. https://blockgeeks.com/how-blockchain-technology-can-change-project-management/

5. BambaraJ. J.AllenP. R. (2018). Blockchain. A practical guide to developing business, law and technology solutions. McGraw-Hill Professional.