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Critical Analysis and Improvement on Block-chain's Security and Auditing Concerns

摘要


Because of keen business competition nowadays, enterprises have found ways to improve efficiency of their business operations. One of the improvement tools is Financial Technology (FinTech). However, FinTech is too new that the use of it requires careful planning, implementation as well as monitoring. In this paper, the nature of FinTech is explored and then critical analysis on its security and auditing concerns. Finally, some improvements in these two concerns are provided.

參考文獻


AICPA and CPA Canada, 2017, Blockchain Technology and Its Potential Impact on the Audit and Assurance Profession, Deloitte Development LLC.
Eikmanns, B., Sandner, P. , 2015, Bitcoin: The Next Revolution in International Payment Processing? An Empirical Analysis of Potential Use Cases. SSRN Electronic Journal.
Lamberti, F., Gatteschi, V., Demartini, C., Pranteda, C., & Santamaria , V. , 2017,Blockchain or not blockchain, that is the question of the insurance and other sectors. IT Professional.
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Maull, R., Godsiff, P., Mulligan, C., Brown, A. and Kewell, B. , 2017, Distributed ledger technology: Applications and implications. Strategic Change, 26( 5), pp. 481-489.

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