2018 · 32 citations · 4 references
AuditingPublic PolicyFintechContinuous AuditingBlockchain TechnologyInformation SecurityPublic SectorAccountingBudget MoneyBusinessEducationDistributed LedgerSecurity AuditBlockchainFinanceBlockchain Protocol
The current study aim at providing blockchain technology for government auditing that conduct by government auditors in the public sector. The main idea of this research is to draw the issue and technique to blockchain technology for government auditing. This approach allows to consider auditing process like chess since controlled processes are studied from all interrelated and affiliated sides, taking into account the time factor. As a result we reached to conclusion that using day-to-day blockchain and digital technologies is a perfect way to prevent any kind of fraud with budget money.
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Corruption and Fraud Detection by Public Sector Auditors
Kenneth M. Stapenhurst Dye · EDPACS · 2007 · 36 citations