Benefits of using Blockchain technology as an accounting auditing instrument
Purpose: Analyze the possible benefits of using Blockchain technology as a tool for accounting auditing. Methodology: In order to achieve the objective of this study, a theoretical essay was conducted through a selection of national and international literature on accounting auditing and the potenti...
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Pâmella de Andrade Simões, Maervelym Albuquerque Cavalcanti, Janeide Ferreira Marques de Melo, Janaina Queiroz Reis, Cristiane |
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Pâmella de Andrade Simões, Maervelym Albuquerque Cavalcanti, Janeide Ferreira Marques de Melo, Janaina Queiroz Reis, Cristiane Benefits of using Blockchain technology as an accounting auditing instrument |
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Pâmella de Andrade Simões, Maervelym Albuquerque Cavalcanti, Janeide Ferreira Marques de Melo, Janaina Queiroz Reis, Cristiane |
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Pâmella de Andrade Simões, Maervelym |
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Benefits of using Blockchain technology as an accounting auditing instrument |
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Benefits of using Blockchain technology as an accounting auditing instrument |
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Benefits of using Blockchain technology as an accounting auditing instrument |
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Benefits of using Blockchain technology as an accounting auditing instrument |
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Benefits of using Blockchain technology as an accounting auditing instrument |
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benefits of using blockchain technology as an accounting auditing instrument |
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Purpose: Analyze the possible benefits of using Blockchain technology as a tool for accounting auditing.
Methodology: In order to achieve the objective of this study, a theoretical essay was conducted through a selection of national and international literature on accounting auditing and the potential benefits of Blockchain technology, analyzing the relationship of these potential benefits with the procedures adopted by the accounting auditor.
Results: Findings from the literature show that despite the complexities, Blockchain technology offers an opportunity to improve financial reporting and audit processes. Adoption of this technology may allow auditors to develop procedures to obtain audit evidence directly from Blockchains and to adapt procedures to reap its benefits, as well as address incremental risks and that while the audit process may become more continuous, auditors may They will still have to apply professional judgment in analyzing accounting estimates and other judgments made by management in preparing the financial statements.
Contributions of the Study: It is believed that this work contributes to an active and continuous dialogue regarding the use of Blockchain in audit processes, as well as the knowledge of advantages that this technology offers to professionals, as well as arouse the interest of research on the use of Blockchain technology in accounting auditing. |
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Portal de Periódicos Eletrônicos da UFRN |
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2021 |
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https://periodicos.ufrn.br/ambiente/article/view/19535 |
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oai:periodicos.ufrn.br:article-195352023-01-18T20:00:54Z Benefits of using Blockchain technology as an accounting auditing instrument Beneficios de utilizar la tecnología Blockchain como instrumento de auditoría contable Benefícios do uso da tecnologia Blockchain como instrumento para a auditoria contábil Pâmella de Andrade Simões, Maervelym Albuquerque Cavalcanti, Janeide Ferreira Marques de Melo, Janaina Queiroz Reis, Cristiane Accounting Audit. Blockchain Technology. Auditoria Contable. Tecnología Blockchain. Auditoria Contábil Tecnologia Blockchain Blockchain Technology Accounting Audit Auditoria Purpose: Analyze the possible benefits of using Blockchain technology as a tool for accounting auditing. Methodology: In order to achieve the objective of this study, a theoretical essay was conducted through a selection of national and international literature on accounting auditing and the potential benefits of Blockchain technology, analyzing the relationship of these potential benefits with the procedures adopted by the accounting auditor. Results: Findings from the literature show that despite the complexities, Blockchain technology offers an opportunity to improve financial reporting and audit processes. Adoption of this technology may allow auditors to develop procedures to obtain audit evidence directly from Blockchains and to adapt procedures to reap its benefits, as well as address incremental risks and that while the audit process may become more continuous, auditors may They will still have to apply professional judgment in analyzing accounting estimates and other judgments made by management in preparing the financial statements. Contributions of the Study: It is believed that this work contributes to an active and continuous dialogue regarding the use of Blockchain in audit processes, as well as the knowledge of advantages that this technology offers to professionals, as well as arouse the interest of research on the use of Blockchain technology in accounting auditing. Objetivo: Analice los posibles beneficios del uso de la tecnología Blockchain como herramienta para la auditoría contable. Metodología: Para lograr el objetivo de este estudio, se realizó un ensayo teórico seleccionando la literatura nacional e internacional sobre auditoría contable y los beneficios potenciales de la tecnología Blockchain, analizando la relación de estos beneficios potenciales con los procedimientos adoptados por el auditor contable. Resultados: Los hallazgos de la literatura muestran que a pesar de las complejidades, la tecnología Blockchain ofrece una oportunidad para mejorar los procesos de auditoría e informes financieros. La adopción de esta tecnología puede permitir a los auditores desarrollar procedimientos para obtener evidencia de auditoría directamente de Blockchains y adaptar los procedimientos para obtener los beneficios de la misma, así como abordar los riesgos incrementales y que, si bien el proceso de auditoría puede ser más continuo, los auditores pueden Todavía tendrán que aplicar el juicio profesional al analizar las estimaciones contables y otros juicios realizados por la administración al preparar los estados financieros. Contribuciones del Estudio: Se cree que este trabajo contribuye a un diálogo activo y continuo sobre el uso de Blockchain en los procesos de auditoría, así como al conocimiento de las ventajas que esta tecnología ofrece a los profesionales, así como a despertar el interés de la investigación sobre el uso de Blockchain de la tecnología Blockchain en auditoría contable. Objetivo: Analisar quais os possíveis benefícios do uso da tecnologia Blockchain como instrumento para a auditoria contábil. Metodologia: Para atingir o objetivo deste estudo, foi realizado um ensaio teórico por meio de uma seleção da literatura nacional e internacional sobre a auditoria contábil e os potenciais benefícios da tecnologia Blockchain. Além disso, foi analisada a relação desses potenciais benefícios com os procedimentos adotados pelo auditor contábil. Resultados: Os achados da literatura mostram que, apesar das complexidades, a tecnologia Blockchain oferece uma oportunidade para aperfeiçoar os relatórios financeiros e os processos de auditoria. A adoção dessa tecnologia pode permitir que os auditores desenvolvam procedimentos para obter evidências de auditoria diretamente de Blockchains e adaptarem os procedimentos para usufruir dos benefícios dela, bem como abordar riscos incrementais e que, embora o processo de auditoria possa tornar-se mais contínuo, os auditores ainda terão que aplicar julgamento profissional ao analisar estimativas contábeis e outros julgamentos feitos pela administração na preparação das demonstrações financeiras. Contribuições do Estudo: Acredita-se que este trabalho traz uma contribuição para um diálogo ativo e contínuo quanto ao uso do Blockchain nos processos de auditoria, bem como o conhecimento de vantagens que essa tecnologia oferece aos profissionais e despertará o interesse de pesquisa sobre o uso da tecnologia Blockchain na auditoria contábil. Portal de Periódicos Eletrônicos da UFRN 2021-01-02 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://periodicos.ufrn.br/ambiente/article/view/19535 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 13 No. 1 (2021): Jan./Jun.; 39-53 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 13 Núm. 1 (2021): Jan./Jun.; 39-53 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 13 n. 1 (2021): Jan./Jun.; 39-53 2176-9036 10.21680/2176-9036.2021v13n1 por https://periodicos.ufrn.br/ambiente/article/view/19535/13641 Copyright (c) 2021 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036 http://creativecommons.org/licenses/by-nc-sa/4.0 |