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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Principais autores: Maervelym Pâmella de Andrade Simões, Janeide Albuquerque Cavalcanti, Janaina Ferreira Marques de Melo, Cristiane Queiroz Reis
Formato: Online
Idioma:eng
Publicado em: Portal de Periódicos Eletrônicos da UFRN
Endereço do item:https://periodicos.ufrn.br/ambiente/article/view/23626
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institution Periódicos UFRN
collection Portal de Pediódicos Eletrônicos da UFRN
language eng
format Online
author Maervelym Pâmella de Andrade Simões
Janeide Albuquerque Cavalcanti
Janaina Ferreira Marques de Melo
Cristiane Queiroz Reis
spellingShingle Maervelym Pâmella de Andrade Simões
Janeide Albuquerque Cavalcanti
Janaina Ferreira Marques de Melo
Cristiane Queiroz Reis
Benefits of using Blockchain technology as an accounting auditing instrument
author_facet Maervelym Pâmella de Andrade Simões
Janeide Albuquerque Cavalcanti
Janaina Ferreira Marques de Melo
Cristiane Queiroz Reis
author_sort Maervelym Pâmella de Andrade Simões
title Benefits of using Blockchain technology as an accounting auditing instrument
title_short Benefits of using Blockchain technology as an accounting auditing instrument
title_full Benefits of using Blockchain technology as an accounting auditing instrument
title_fullStr Benefits of using Blockchain technology as an accounting auditing instrument
title_full_unstemmed Benefits of using Blockchain technology as an accounting auditing instrument
title_sort benefits of using blockchain technology as an accounting auditing instrument
description 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.
publisher Portal de Periódicos Eletrônicos da UFRN
publishDate 2021
url https://periodicos.ufrn.br/ambiente/article/view/23626
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spelling oai:periodicos.ufrn.br:article-236262023-01-18T20:00:37Z 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 Maervelym Pâmella de Andrade Simões Janeide Albuquerque Cavalcanti Janaina Ferreira Marques de Melo Cristiane Queiroz Reis Accounting Audit. Blockchain Technology. Blockchain technology. Auditoria Contable. Tecnología Blockchain. Auditoria Contábil. Tecnologia Blockchain. 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/23626 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 13 No. 1 (2021): Jan./Jun. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 13 Núm. 1 (2021): Jan./Jun. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 13 n. 1 (2021): Jan./Jun. 2176-9036 10.21680/2176-9036.2021v13n1 eng https://periodicos.ufrn.br/ambiente/article/view/23626/13665 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

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