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Challenges and opportunities of audit under blockchain Technolog
Publish: 2021-05-12 11:10:11
1. blockchain is a technical solution to collectively maintain a reliable database through centralization and distrust. This technical solution allows any number of nodes in the participating system to calculate and record all the information exchange data in the system in a period of time to a data block through cryptography algorithm, and generate the fingerprint of the data block for linking the next data block and checking. All participating nodes in the system jointly determine whether the record is true
blockchain can improve the way of data recording in audit. In the current network audit, although there is an early warning mechanism, it still needs auditors to judge and handle the abnormal records manually; Blockchain can automatically process the abnormal records through whether each node verifies and approves the block and the transaction information in it, whether the network node is attacked, and whether the account book of each node is complete, so as to make real-time audit possible. Auditors can directly access and query the effective information on the blockchain, judge whether the processing is reasonable and make corrections. In the blockchain, timestamps are used to record various transactions and operations, which can achieve historical traceability and tracking, and greatly improve the quality and efficiency of audit
blockchain can change the storage mode of audit data. In traditional audit, data are stored in an audit center server, which not only has the problems of high load and slow running speed, but also is vulnerable to attack; The blockchain audit system is a typical distributed storage, each node has the same backup, which can not only save the high cost and maintenance costs of the server, but also ensure the integrity of the data
semi public private chain can be used for audit. Blockchain can be divided into three forms: public chain, semi open private chain and full private chain. Considering the characteristics of audit instry, it is appropriate to adopt semi open private chain mode. For the audited units and enterprises, some trade secret information is not disclosed, but the pre selected nodes within the group decide the generation of the block. External suppliers can participate in the transaction but not the accounting process. Externally, it provides a third-party query node to query through the open API. In this way, it can not only ensure the internal privacy of the enterprise, but also enable the external auditors to implement real-time audit query.
blockchain can improve the way of data recording in audit. In the current network audit, although there is an early warning mechanism, it still needs auditors to judge and handle the abnormal records manually; Blockchain can automatically process the abnormal records through whether each node verifies and approves the block and the transaction information in it, whether the network node is attacked, and whether the account book of each node is complete, so as to make real-time audit possible. Auditors can directly access and query the effective information on the blockchain, judge whether the processing is reasonable and make corrections. In the blockchain, timestamps are used to record various transactions and operations, which can achieve historical traceability and tracking, and greatly improve the quality and efficiency of audit
blockchain can change the storage mode of audit data. In traditional audit, data are stored in an audit center server, which not only has the problems of high load and slow running speed, but also is vulnerable to attack; The blockchain audit system is a typical distributed storage, each node has the same backup, which can not only save the high cost and maintenance costs of the server, but also ensure the integrity of the data
semi public private chain can be used for audit. Blockchain can be divided into three forms: public chain, semi open private chain and full private chain. Considering the characteristics of audit instry, it is appropriate to adopt semi open private chain mode. For the audited units and enterprises, some trade secret information is not disclosed, but the pre selected nodes within the group decide the generation of the block. External suppliers can participate in the transaction but not the accounting process. Externally, it provides a third-party query node to query through the open API. In this way, it can not only ensure the internal privacy of the enterprise, but also enable the external auditors to implement real-time audit query.
2. 1. Blockchain in the field of payment: the cost of reconciliation, clearing and settlement between financial institutions, especially cross-border financial institutions, is high, and many manual processes are involved; The application of blockchain technology can rece the cost of reconciliation and dispute resolution between financial institutions, significantly improve the efficiency of the payment field, and make it easier for financial institutions to handle small cross-border payment business, which is concive to the realization of inclusive financial business
2. In the field of clearing and settlement: different financial institutions have different infrastructure structures and business processes, involving many manual processes, which greatly increases business costs and is prone to errors. The application of blockchain technology, combined with the assets on the chain mentioned in the second point, can complete the point-to-point real-time clearing and settlement, so as to rece the cost of value transfer, shorten the time, improve efficiency, and both sides of the transaction can obtain good privacy protection
3. In the field of asset management, equity, bonds, bills and other assets are entrusted by different intermediaries, which increases the transaction cost of assets and brings the problem of forged vouchers. With the application of blockchain technology, this kind of assets can be digitized into digital assets on the chain. With the characteristics of irreversibility, non tampering and openness of blockchain, the efficiency of asset transaction can be improved and the cost of asset management can be reced
as the characteristics of blockchain are irreversible and tamperable, information security, point-to-point transaction transmission and decentralization make information reliable and traceable; In order to rece intermediate costs and improve efficiency, it is not only used in accounting and auditing, but also can be applied to all walks of life. Now we can see the mode of blockchain cooperation operation from behind the operation of all walks of life. Therefore, blockchain will widely and profoundly change the way of human life, so the whole life service will enter the era of blockchain. In the process of Internet development, blockchain + physical instry, blockchain e-commerce and blockchain community operation can be applied to blockchain technology.
2. In the field of clearing and settlement: different financial institutions have different infrastructure structures and business processes, involving many manual processes, which greatly increases business costs and is prone to errors. The application of blockchain technology, combined with the assets on the chain mentioned in the second point, can complete the point-to-point real-time clearing and settlement, so as to rece the cost of value transfer, shorten the time, improve efficiency, and both sides of the transaction can obtain good privacy protection
3. In the field of asset management, equity, bonds, bills and other assets are entrusted by different intermediaries, which increases the transaction cost of assets and brings the problem of forged vouchers. With the application of blockchain technology, this kind of assets can be digitized into digital assets on the chain. With the characteristics of irreversibility, non tampering and openness of blockchain, the efficiency of asset transaction can be improved and the cost of asset management can be reced
as the characteristics of blockchain are irreversible and tamperable, information security, point-to-point transaction transmission and decentralization make information reliable and traceable; In order to rece intermediate costs and improve efficiency, it is not only used in accounting and auditing, but also can be applied to all walks of life. Now we can see the mode of blockchain cooperation operation from behind the operation of all walks of life. Therefore, blockchain will widely and profoundly change the way of human life, so the whole life service will enter the era of blockchain. In the process of Internet development, blockchain + physical instry, blockchain e-commerce and blockchain community operation can be applied to blockchain technology.
3. According to the analysis of jinwowo group, the problems faced by the smart contract based on blockchain are as follows:
1-security problem: one of the key problems is security and trust. The smart contract system is designed to be an environment without trust, which means that the mistakes can not be corrected
2 - Privacy: one of the challenges of effective use of blockchain is to provide thorough transparency
3 - unexpected scenario problem: smart contract sounds very good, but how to correctly and appropriately handle the contract execution in unexpected scenarios is a problem.
1-security problem: one of the key problems is security and trust. The smart contract system is designed to be an environment without trust, which means that the mistakes can not be corrected
2 - Privacy: one of the challenges of effective use of blockchain is to provide thorough transparency
3 - unexpected scenario problem: smart contract sounds very good, but how to correctly and appropriately handle the contract execution in unexpected scenarios is a problem.
5. The mines in Outland should be the most valuable, but it's hard to mine, and the mines in pandaliya are also good
under the ideal situation of big bird mount + no one grabs the mines with you + opposing camp doesn't kill you + familiar with the mines, more than 1000g per hour
under normal circumstances, e to various interference factors, 500g per hour is good, minus 200g per hour, the actual income is 300g per hour, If you are engaged in manual mining, you should also consider the fatigue factor. The more mining, the lower the efficiency. It is not recommended to use this lowest level method of earning money. Just like the wage earners in big cities, they can barely earn a living (point card money), but they have no future
under the ideal situation of big bird mount + no one grabs the mines with you + opposing camp doesn't kill you + familiar with the mines, more than 1000g per hour
under normal circumstances, e to various interference factors, 500g per hour is good, minus 200g per hour, the actual income is 300g per hour, If you are engaged in manual mining, you should also consider the fatigue factor. The more mining, the lower the efficiency. It is not recommended to use this lowest level method of earning money. Just like the wage earners in big cities, they can barely earn a living (point card money), but they have no future
6. Treasure currency, light currency trade, light currency trade flexible, high safety factor, you check it online
7. Jinwowo network technology:
the birth of blockchain will greatly rece the cost of value transmission and greatly liberate the proctivity.
at present, the underlying technology of blockchain is not mature, and the infrastructure is not perfect.
blockchain is difficult to tamper, share books, and distribute, which makes it easier to supervise and access, Getting more comprehensive and real-time regulatory data
the rapid development of blockchain is not accidental, it can greatly rece the cost of information value transmission
there is a profound inevitability behind the rapid development of blockchain. Since the birth of the Internet, the cost of information dissemination in human society has been greatly reced, and the leap of information dissemination efficiency has brought great liberation of proctivity.
the birth of blockchain will greatly rece the cost of value transmission and greatly liberate the proctivity.
at present, the underlying technology of blockchain is not mature, and the infrastructure is not perfect.
blockchain is difficult to tamper, share books, and distribute, which makes it easier to supervise and access, Getting more comprehensive and real-time regulatory data
the rapid development of blockchain is not accidental, it can greatly rece the cost of information value transmission
there is a profound inevitability behind the rapid development of blockchain. Since the birth of the Internet, the cost of information dissemination in human society has been greatly reced, and the leap of information dissemination efficiency has brought great liberation of proctivity.
8. 1、 The definition of construction projects that need to be audited according to law
according to the internal audit practice guide No.1 - Internal Audit of construction projects, the purpose of internal audit of construction projects is to promote the construction projects to achieve the three goals of "quality, speed and efficiency"
then which construction projects need to be audited according to law<
according to Article 22 of the audit law, audit institutions supervise the budget implementation and final accounts of government invested and government invested construction projects<
according to Article 20 of the regulations on the implementation of the audit law, the government investment and construction projects mainly invested by the government mentioned in Article 22 of the Audit Law include: (1) all use of budgetary investment funds, special construction funds, funds raised by the government through borrowing debts and other financial funds 2 The financial funds are not fully used, and the proportion of the financial funds in the total investment of the project is more than 50%, or the proportion of the financial funds in the total investment of the project is less than 50%, but the government has the actual control over the construction and operation of the project< According to internal audit practice guide No.1 - Internal Audit of construction project, internal audit of construction project is the integration of financial audit and management audit, which should run through risk management, internal control, benefit review and evaluation in all aspects of construction project, and should be combined with project legal person system, bidding system, contract system Combining the inspection of the implementation of the supervision system
what is the content of construction project audit< According to Article 20 of the regulations on the implementation of the audit law, audit institutions shall supervise the following situations of construction projects by auditing according to law:
1) the implementation of the general budget or budgetary estimate
2) implementation of annual budget and annual final accounts
3) single project settlement< 4) final accounts of project completion
when auditing construction projects, audit institutions can investigate the authenticity and legality of construction project funds obtained by directly related design, construction, supply and other units
according to internal audit practice guide No.1 - Internal Audit of construction projects, the content of internal audit of construction projects includes the review and evaluation of the process of investment project approval, design (survey) management, bidding, contract management, equipment and material procurement, project management, project cost, completion acceptance, financial management, post evaluation, etc
for specific requirements of construction project audit, please refer to internal audit practice guide No. 1 - Internal Audit of construction project.
according to the internal audit practice guide No.1 - Internal Audit of construction projects, the purpose of internal audit of construction projects is to promote the construction projects to achieve the three goals of "quality, speed and efficiency"
then which construction projects need to be audited according to law<
according to Article 22 of the audit law, audit institutions supervise the budget implementation and final accounts of government invested and government invested construction projects<
according to Article 20 of the regulations on the implementation of the audit law, the government investment and construction projects mainly invested by the government mentioned in Article 22 of the Audit Law include: (1) all use of budgetary investment funds, special construction funds, funds raised by the government through borrowing debts and other financial funds 2 The financial funds are not fully used, and the proportion of the financial funds in the total investment of the project is more than 50%, or the proportion of the financial funds in the total investment of the project is less than 50%, but the government has the actual control over the construction and operation of the project< According to internal audit practice guide No.1 - Internal Audit of construction project, internal audit of construction project is the integration of financial audit and management audit, which should run through risk management, internal control, benefit review and evaluation in all aspects of construction project, and should be combined with project legal person system, bidding system, contract system Combining the inspection of the implementation of the supervision system
what is the content of construction project audit< According to Article 20 of the regulations on the implementation of the audit law, audit institutions shall supervise the following situations of construction projects by auditing according to law:
1) the implementation of the general budget or budgetary estimate
2) implementation of annual budget and annual final accounts
3) single project settlement< 4) final accounts of project completion
when auditing construction projects, audit institutions can investigate the authenticity and legality of construction project funds obtained by directly related design, construction, supply and other units
according to internal audit practice guide No.1 - Internal Audit of construction projects, the content of internal audit of construction projects includes the review and evaluation of the process of investment project approval, design (survey) management, bidding, contract management, equipment and material procurement, project management, project cost, completion acceptance, financial management, post evaluation, etc
for specific requirements of construction project audit, please refer to internal audit practice guide No. 1 - Internal Audit of construction project.
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