区块链重塑集团内部审计师对源数据的信任机制

Blockchain Reshapes the Mechanism of Trust in Source Data for the Group’s Internal Auditors

从理论上说,区块链审计技术能够提高集团企业的内部审计效率和效果,但实践中如何引援区块链技术保障审计师所获取数据的可靠性?通过分析传统集团企业内部审计的流程后,发现源数据传输过程中存在篡改或影响数据安全的可能,导致内部审计师存在源数据的信任危机。基于区块链DAO(去中心化的自治组织)和混合链技术的审计源数据追溯机理,通过在集团内部按两个层级分别创建DAO系统,并采用双层级下的“半中心化”模式,能切断集团内部不同层级利益输送环节,强化远程审计的数据可靠性;同时,构建混合链以增加不同审计业务场景下的独立权限职能,能应对不同项目场景下的源数据处理,覆盖集团内部的源数据处理过程,提升内部审计效能,降低源数据错误产生的审计风险。同时,从集团区块链系统的顶层设计、制度创新、适配资源和人才培养方面提出了实现DAO和混合链联合运行的战略举措,为集团内部审计如何运用区块链技术强化内部审计师对于源数据的信任程度提供有益借鉴和启示。

Theoretically,blockchain auditing technology can increase the efficiency and effectiveness of internal auditing of group enterprises,but how to invoke blockchain technology in practice to guarantee the reliability of the data obtained by the auditor?After analyzing the process of internal auditing of traditional group enterprises,it is found that there is a possibility of tampering or affecting data security during the transmission of source data,which leads to the existence of a crisis of trust in source data for internal auditors.Based on the audit source data tracing mechanism of blockchain DAO and hybrid chain technology,this study creates a DAO system at two levels within the group and adopts the“semi-centralized”mode under the two-tier level,which can cut off the different levels within the group,but the benefit transfer link,and strengthen the reliability of the data of the remote auditing;and establishes a hybrid chain,which can increase the reliability of the data under different auditing business scenarios.It can increase the authority functions under different auditing business scenarios and divide them independently to cope with the source data processing under different project scenarios,cover the source data processing process within the Group,enhance the effectiveness of internal auditing,and reduce the auditing risks arising from source data errors.Meanwhile,the strategic initiatives to realize the joint operation of DAO and hybrid chain are put forward in terms of top-level design,system innovation,suitable resources and talent cultivation of the Group’s blockchain system,which provide useful reference and inspiration for the Group’s internal audit on how to use the blockchain technology to strengthen the degree of trust of internal auditors for the source data.