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Influence of Blockchain on the Auditing Profession
Abstract
Blockchain technology has become indispensable in finance and IT, profoundly transforming transactional data access, storage, and reporting. It also unlocks groundbreaking applications beyond its original scope. However, regulation remains crucial for organizations. Audits are vital to ensure transparent communication of business strategies and effective governance of information technology and financial resources. This chapter explores auditing's goals, significance in organizations, blockchain's features, diverse use cases, and the regulatory and ethical challenges it poses. Furthermore, it analyzes blockchain governance and its disruptive impact on traditional auditing practices and procedures.
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