Applications of Blockchain technology in internal audit’s activities - The lessons for Vietnam

Abstract

Blockchain technology is applied with many preeminent features such as the ability to share transparent data in real-time, high safety and security, detection, and preventing fraud from internal audit activities. This article uses the method of searching, comparing, synthesizing, and interpreting in terms of practical applications of Blockchain technology for internal audit operations in the world such as working papers, audit evidence, audit report, and remote internal audit. So lessons for the applications of Blockchain technology in internal audit activities in Vietnam are implied through the opportunities and challenges that both internal audit organizations and auditors may or must face to face.

Keywords

• blockchain
• kiểm toán nội bộ
• sổ cái phân tán cấp quyền
• sổ cái phân tán không phân quyền