기업 내 블록체인 적용을 위한 블록체인 감사 프로그램

Abstract

Blockchain technology helps companies achieve their goals cost-effectively by redesigning existing business models and processes. However, understanding blockchain from a perspective of the risk that it entails, is currently insufficient so it is not possible to provide reasonable assurance to a stakeholder. In addition, compliance with faultless financial status reporting, prescribed in Sarbanes-Oxley Act and the domestic or external audit act, should be considered in the compliance aspect. As mentioned if blockchain is used in the enterprise, this requires the assessment of a wide range of internal controls related to compliance. It can be done through the auditing of blockchain. An audit is typically used in the accounting field and is used for accounting audits that analyze, review and criticize whether the accounting records prepared for business management are appropriate or that they are prepared in accordance with generally accepted accounting principles. Similarly, in information system audit, an independent auditor of a computer system inspects and evaluates computer systems based on certain criteria and advises stakeholders to ensure the efficiency, reliability, and safety of computer systems. likewise, when a blockchain technology is applied to an enterprise, an audit program for blockchain auditing should be developed to provide the relevant reasonable assurance. In this paper, we develop a blockchain audit program to give a reasonable assurance about blockchain technology to stakeholders and to show blockchain risk and controls. and our blockchain audit program includes that a blockchain governance structure, blockchain development/operation, blockchain security in detail. Finally to evaluate our program, first, we show an approach to developing these audit programs. Second, we show an analysis of the approach to the proposed audit program and present advantages and limitations.