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

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...

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Main Authors: Lê Hữu Nghĩa, Lâm Thị Hồng Hoa
Format: Article
Language:Vietnamese
Published: TẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINH 2022-03-01
Series:Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh
Subjects:
Online Access:https://journalofscience.ou.edu.vn/index.php/econ-vi/article/view/2072
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author Lê Hữu Nghĩa
Lâm Thị Hồng Hoa
author_facet Lê Hữu Nghĩa
Lâm Thị Hồng Hoa
author_sort Lê Hữu Nghĩa
collection DOAJ
description 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.
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issn 2734-9306
2734-9578
language Vietnamese
last_indexed 2024-04-11T04:59:59Z
publishDate 2022-03-01
publisher TẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINH
record_format Article
series Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh
spelling doaj.art-862c4b26f33a42a78e3fec465d3c07e62022-12-26T02:52:28ZvieTẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINHTạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh2734-93062734-95782022-03-01175445810.46223/HCMCOUJS.econ.vi.17.5.2072.20221670Applications of Blockchain technology in internal audit’s activities - The lessons for VietnamLê Hữu Nghĩa0Lâm Thị Hồng Hoa1Ngân hàng TMCP Việt Nam Thương Tín, Thành phố Hồ Chí MinhTrường Đại học Kinh tế Tài chính, Thành phố Hồ Chí MinhBlockchain 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.https://journalofscience.ou.edu.vn/index.php/econ-vi/article/view/2072blockchainkiểm toán nội bộsổ cái phân tán cấp quyềnsổ cái phân tán không phân quyền
spellingShingle Lê Hữu Nghĩa
Lâm Thị Hồng Hoa
Applications of Blockchain technology in internal audit’s activities - The lessons for Vietnam
Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh
blockchain
kiểm toán nội bộ
sổ cái phân tán cấp quyền
sổ cái phân tán không phân quyền
title Applications of Blockchain technology in internal audit’s activities - The lessons for Vietnam
title_full Applications of Blockchain technology in internal audit’s activities - The lessons for Vietnam
title_fullStr Applications of Blockchain technology in internal audit’s activities - The lessons for Vietnam
title_full_unstemmed Applications of Blockchain technology in internal audit’s activities - The lessons for Vietnam
title_short Applications of Blockchain technology in internal audit’s activities - The lessons for Vietnam
title_sort applications of blockchain technology in internal audit s activities the lessons for vietnam
topic blockchain
kiểm toán nội bộ
sổ cái phân tán cấp quyền
sổ cái phân tán không phân quyền
url https://journalofscience.ou.edu.vn/index.php/econ-vi/article/view/2072
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