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Blockchain in audit trails : An investigation of how blockchain can help auditors to implement audit trails

Background: Blockchain have attracted a lot of attention in the last few years. It has been described as a technology that will increase the effectiveness of monitoring and improve the auditability of transactions which would have great implications for accountants and auditors. Purpose: The purpose of this study is to investigate how blockchain can help auditors to implement audit trails. The aim is to increase awareness about what the blockchain technology is, investigate if blockchain can be used in audit trails and if it can contribute to more cost-effective, reliable and secure audit trail. Methodology: The study is an exploratory research to increase the knowledge and understanding of blockchain and audit trails. It has a qualitative approach where primary data is collected from a semi-structured interview with Deloitte. Conclusion: The results indicates that there exists a gap in the literature of previously research on blockchain in relation to audit trails that needs further investigation. Furthermore, this study shows that blockchain is a technology with a lot of potential, but knowledge is still limited. This study concludes that there is too little research conducted to be able to provide any conclusive evidence. Due to findings and limitations of this research, suggestions for further research is provided.

Identiferoai:union.ndltd.org:UPSALLA1/oai:DiVA.org:hj-39733
Date January 2018
CreatorsSahlin, Emma, Levenby, Rebecka
PublisherHögskolan i Jönköping, Internationella Handelshögskolan, Högskolan i Jönköping, Internationella Handelshögskolan
Source SetsDiVA Archive at Upsalla University
LanguageEnglish
Detected LanguageEnglish
TypeStudent thesis, info:eu-repo/semantics/bachelorThesis, text
Formatapplication/pdf
Rightsinfo:eu-repo/semantics/openAccess

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