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Title:Izzivi zunanjega revidiranja na področju tehnologije veriženja podatkovnih blokov
Authors:ID Reich, Martina (Author)
ID Zdolšek, Daniel (Mentor) More about this mentor... New window
Files:.pdf VS_Reich_Martina_2020.pdf (1,09 MB)
MD5: 6218CD9B139217F1D6C3F4169929B310
PID: 20.500.12556/dkum/65202e9e-56e1-4e78-ad2e-a9a876fe635a
 
Language:Slovenian
Work type:Diploma project paper
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Svet se sčasoma spreminja in s seboj prinaša novitete, ki spodbujajo k preoblikovanju tistega, kar je obstoječe. Blockchain tehnologija, ki je ena izmed najpomembnejših inovacij, bo spodbudila k preoblikovanju obstoječih poslovnih procesov. S preoblikovanjem poslovnih procesov se bo preoblikoval tudi nadzor nad poslovanjem, ki ga izvajajo zunanji revizorji. Okolje, ki bo podprto s tehnologijo veriženja podatkovnih blokov, s preoblikovanjem revizije prinaša ogromno novosti, kot so revizija v realnem času, revizijske aplikacije ter tudi dodatne kompetence revizorjem, za vselej pa bo to novo okolje naredilo konec nekaterim obstoječim načinom delovanja revizorjev v poslu revizije. V delu diplomskega projekta smo v teoretičnem delu na kratko predstavili področje zunanjega revidiranja in tehnologijo veriženja podatkovnih blokov. V raziskovalnem delu smo na podlagi primerjave obstoječega posla revizije s pričakovanim preoblikovanjem posla revizije, ugotovljenega vpliva na delo revizorjev, pregleda stališč oziroma prepričanj različnih avtorjev o revidiranju in blockchain tehnologiji ter opredelitve izzivov zunanjega revidiranja na področju blockchain tehnologije podali svojo lastno kritiko o blockchain tehnologiji na področju zunanjega revidiranja in ugotavljali, ali obstaja mišljenje oziroma trend mišljenja več avtorjev, da bo razvoj tehnologije blockchain spodbudil preoblikovanje trenutnega modela poteka posla zunanje revizije, ali obstaja mišljenje oziroma trend mišljenja več avtorjev, da bo razvoj tehnologije blockchain na področju zunanjega revidiranja prinesel več koristi kot slabosti in, ali bo tehnologija blockchain nadomestila poklic zunanjega revizorja. Ugotovili smo, da kljub pozitivnim lastnostim, ki jih ima blockchain tehnologija, kot so varnost, nespremenljivost in decentraliziranost, ne bo nadomestila poklica revizorja, saj blockchain tehnologija ne more zagotoviti, da so vsi podatki, ki so zapisani v verigo blokov, zanesljivi. Revizor bo posledično potreboval nova znanja oziroma kompetence, saj revidiranje podjetij, katerih poslovanje bo podprto z blockchain tehnologijo, zahteva drugačne pristope, ki se jih bodo morali revizorji priučiti – v tej luči glede na prebrane vire pričakujemo preoblikovanje posla revizije in morebitno redefiniranje revizijskih ciljev. Revizija se bo prelevila v revizijo v realnem času, ki bo revizorju dodelila vlogo stalnega zagotavljanja. Zaradi svoje zasnovanosti blockchain tehnologija prinaša več koristi kot slabosti na področje zunanjega revidiranja, ki so možnost uporabe revizijskih orodij (revizijskih aplikacij), ki razbremenijo delo revizorja, mu prihranijo čas in olajšajo delo, blockchain tehnologija kot podlaga za preverjanje transakcij ter zmanjšanje odvisnosti revizorjev do drugih oseb pri zbiranju revizijskih dokazov. Čeprav tehnologija veriženja podatkovnih blokov še ni popolnoma uveljavljena, že nakazuje spremembe, ki jih bo prinesla na obstoječe poslovne procese, kar pa izključuje vprašanje, ali se sploh bo uveljavila, temveč se ob tem pojavlja vprašanje, kdaj se bo uveljavila.
Keywords:zunanje revidiranje, revizija računovodskih izkazov, veriženje podatkovnih blokov, tehnologija, izzivi, prihodnost.
Place of publishing:Maribor
Publisher:[M. Reich]
Year of publishing:2020
PID:20.500.12556/DKUM-76891 New window
UDC:004.7
COBISS.SI-ID:30999299 New window
NUK URN:URN:SI:UM:DK:MI8DSZHC
Publication date in DKUM:05.10.2020
Views:1635
Downloads:143
Metadata:XML DC-XML DC-RDF
Categories:EPF
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Licences

License:CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International
Link:http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:24.07.2020

Secondary language

Language:English
Title:Challenges of External Auditing in the Field of Blockchain Technology
Abstract:The world changes over time and brings novelties that encourage to transform what is existing. Blockchain technology is the one of the most important innovations that will encourage the transformation existing business processes. With the transformation of existing processes will also transform control over business that is performed by external auditors. An environment supported by blockchain technology with transformation of auditing brings a lot of innovations such as real-time auditing, audit applications and new skills for auditors but it also makes an end to some of existing ways of operating auditors in the auditing. In the theoretical part of our degree project, we briefly presented the field of external auditing and blockchain technology. In the research part, based on the comparison of the existing audit process with the expected transformation of the audit process, the identified impact on the work of auditors, reviewing the views or beliefs of various authors about blockchain technology and external auditing, and defining the challenges of external auditing in blockchain technology, we gave our own critique of blockchain technology in the field of external audit and determine if there is a thinking or a trend of thinking by several authors that the development of blockchain technology will encourage the transformation of the current model of external audit work, whether there is a thinking or a trend of thinking by several authors that the development of blockchain technology will bring more benefits than weaknesses and, whether blockchain technology will replace the profession of external auditor. We have found that despite the positive features that blockchain technology has such as security, immutability, and decentralization of the system, it will not replace the profession of an auditor, because blockchain technology can't ensure that all data that are written into a blockchain are reliable. The auditors will need a new knowledge or competencies, because audited companies whose operations will be supported by blockchain technology requires different approaches that auditors will have to learn – In this light, we expect transformation of the audit process and redefining existing audit objectives. The audit will be translated into a real-time audit, which will assign the auditor the role of continuous assurance. Because of the concept of blockchain, it brings more benefits than disadvantages to the field of external auditing, which are the possibility of using audit tools (audit applications) that relieve auditors, saves their time and facilitate their work, blockchain technology as a basis for verifying transactions and reducing auditors' dependence on other parties in gathering audit evidence. Although the blockchain technology is not yet widely recognized, it is already indicating the changes that will be brought it to existing business processes and with that we don't ask ourselves if it will be widely recognized at all but we ask ourselves when will it be.
Keywords:External auditing, financial statements audit, blockchain, technology, challenges, future


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