Audit research of large engineering projects based on blockchain technology

Shuang Cao, Lu Shi

Abstract


Large-scale projects have the characteristics of huge investment, long construction period, resource consumption and many
project participants. The audit work is very important but the diffi culty is often very high. Blockchain technology has gradually entered the
mainstream application with its characteristics of decentralization, openness and transparency, and data is diffi cult to tamper, which also
brings new opportunities to engineering audit. This paper studies the application of blockchain technology in large-scale engineering audit,
and explores the implementation method of large-scale engineering audit based on blockchain technology from the aspects of blockchain
technology selection, platform framework construction, smart contract design, etc., to solve the problems of diffi culty in obtaining evidence,
poor reliability of evidence and low effi ciency.

Keywords


engineering audit; Blockchain; Decentralization; Smart contracts

Full Text:

PDF

Included Database


References


[1]Lumineau F, Wang W, Schilke O. Blockchain governance—A new way of organizing collaborations? [J]. Organization Science, 2021, 32(2): 500-521.

[2]Swan M. Blockchain: Blueprint for a new economy[M]. O’Reilly Media, Inc., 2015.

[3] Tingfan Gao,Yongjun Chen. How Blockchain Technology Aff ects the Future of auditing: A Perspective of Technological innovation and Industry life cycle

[J]. Audit Research, 2019(002):3-10.

[4] Ting Wu. Challenges and countermeasures for the development of smart logistics platform enabled by blockchain [J]. Business Economics Research,

2022(1):105-108.

[5] Wensi Xu. Study on the impact of blockchain development and application on cross-border e-commerce innovation [J]. Business Economics

Research,2022(8):153-156.

[6] Shiqiao Zheng. The impact of blockchain on audit forensics: a theoretical f ramework [J]. Finance and Accounting Bulletin,2021(11): 19-23. (in Chinese)




DOI: https://doi.org/10.18686/esta.v10i3.437

Refbacks

  • There are currently no refbacks.


Copyright (c) 2023 Shuang Cao,Lu Shi