In the current process of university scientific research funding audits,the auditors do not obtain audit evidence in a timely manner,resulting in a lag in audit time;at the same time,there is the possibility that the ...In the current process of university scientific research funding audits,the auditors do not obtain audit evidence in a timely manner,resulting in a lag in audit time;at the same time,there is the possibility that the audit evidence may be tampered with,and the sensitive expenditure cannot be effectively protected.Based on this,this paper proposes an audit scheme for university scientific research funds based on a consortium chain.The scheme saves relevant audit evidence through blockchain and IPFS,which changes the storage method of traditional audit evidence and effectively ensures the integrity,auditability of audit evidence and verifiability,and facilitates real-time auditing.We use Pedersen Commitment and Zero-Knowledge Range Proof to ensure the auditability of sensitive data;use smart contracts to automate auditing to further ensure that auditors can find relevant audit issues in a timely manner;and separate different departments and construct an audit tree through multi-channel technology to ensure the integrity and reliability of data and improve audit efficiency and accuracy.Finally,functional comparison analysis and security analysis show that the scheme in this paper has certain feasibility and robustness.展开更多
基金supported by Major Science and Technology Project of Henan Province (project number 20130021030).
文摘In the current process of university scientific research funding audits,the auditors do not obtain audit evidence in a timely manner,resulting in a lag in audit time;at the same time,there is the possibility that the audit evidence may be tampered with,and the sensitive expenditure cannot be effectively protected.Based on this,this paper proposes an audit scheme for university scientific research funds based on a consortium chain.The scheme saves relevant audit evidence through blockchain and IPFS,which changes the storage method of traditional audit evidence and effectively ensures the integrity,auditability of audit evidence and verifiability,and facilitates real-time auditing.We use Pedersen Commitment and Zero-Knowledge Range Proof to ensure the auditability of sensitive data;use smart contracts to automate auditing to further ensure that auditors can find relevant audit issues in a timely manner;and separate different departments and construct an audit tree through multi-channel technology to ensure the integrity and reliability of data and improve audit efficiency and accuracy.Finally,functional comparison analysis and security analysis show that the scheme in this paper has certain feasibility and robustness.
