The blockchain impacts in accounting auditing / Os impactos da cadeia de bloqueios na auditoria contábil

Fernando Rode, Paulo de Moura Bastos, Alcides J. F. Andujar, Ednaldo de Souza Vilela


This paper aims to identify the main impacts of Blockchain as accounting audit as well the advantages and disadvantages facing future challenges to auditing. The methodology used was basic qualitative research, and review topics with exploratory aims, such as technical procedures. The data collection was in CAPES (Coordination for the Improvement of Higher Education Personnel) and ICAEW (The Institute of Chartered Accountants in England and Wales) websites and the data analysis and interpretation consisted in classifying and deducting. It was identified that Blockchain is little related to accounting auditing. Results show that the number of financial institutions and organizations that invest in Blockchain is rising, considering that it is related to a distributed ledger that provides a major transparency in the financial transactions of the organizations, which  suggests that in the very near future financial institutions and organizations will use Blockchain to interact with each other and in this context internal and external auditing might be continuous, having in mind that in Blockchain financial transactions are available in real time for the auditors and available to auditing. In addition, the distributed ledger enables auditors to access information in new formats, and consequently changes in work roles will occur. In this way, corporative reports will have more consistent and reliable information. However, many countries do not know how to regulate Blockchain or do not offer any legal environment to it.


Accounting Auditing, Continuous Auditing, Blockchain.

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