Research on Enterprise Internal Audit Based on Blockchain Technology
Xiangfen Kong · 2025
The rapid development of blockchain technology and its distinctive technical features have enabled its wide application in various industries. Similarly, its application in the field of internal auditing within enterprises is expected to bring significant benefits. However, the current application of blockchain technology in internal auditing within enterprises is still not mature and faces several challenges that need to be overcome. Therefore, this paper focuses on the supporting conditions and audit process design for the application of blockchain technology in internal auditing within enterprises, and proposes the guarantee conditions for the application of blockchain technology in internal auditing from aspects such as building a complete blockchain auditing system, enhancing the standardization and coordination of organizational structure, and improving the professional quality of internal auditing personnel.