Impact of Blockchain Technology on Financial Auditing in Colombia
Keywords:
Auditoría financiera, blockchain, eficiencia, seguridad, transparenciaAbstract
The present scientific article explores the impact of Blockchain on financial auditing in the industrial sector of Duitama, Boyacá. It addresses the problem of traditional auditing and how this innovative technology can provide solutions to enhance transparency, security, effectiveness, and efficiency in the processes of accounting and financial verification in companies. This technology helps financial auditing to achieve greater control and verification of movements and transactions, allowing them to be checked in real-time and making them difficult to modify without first notifying all participants in this security chain. Supported by network nodes, it enables different devices within the same company to connect, exchange information, and perform tasks more quickly and accurately. This prevents financial fraud and information evasion, providing security and transparency in report delivery, and contributing to the decision-making processes of a company, its shareholders, and its final customers.
Downloads
References
Braun, V., & Clarke, V. (2006). Using thematic analysis in psychology. Qualitative Research in Psychology, 3(2), 77-101. https://doi.org/10.1191/1478088706qp063oa
Creswell, J. W., & Plano Clark, V. L. (2018). Designing and Conducting Mixed Methods Research (3rd ed.). SAGE Publications.
Duitama, C. (2023). BLOCKCHAIN. Obtenido de https://ccduitama.org.co/
DUR. (2015). DECRETO 302 DE 2015. Obtenido de FUNCION PUBLICA: https://www.funcionpublica.gov.co/eva/gestornormativo/norma.p hp?i=76745
Gomez-Meneses, F. E. (2014). Competencia digital en la auditoria.
Johnson, R. B., Onwuegbuzie, A. J., & Turner, L. A. (2007). Toward a definition of mixed methods research. Journal of Mixed Methods Research, 1(2), 112-133. https://doi.org/10.1177/1558689806298224
Ley 1314 2009. Obtenido de https://www.funcionpublica.gov.co/eva/gestornormativo/norma.p hp?i=36833#:~:text=%E2%80%9CPor%20la%20cual%20se%20
Macias, H., Farfan, M. A., & Rodriguez, B. A. (2020). 23EditorialContabilidad digital: los retos de la tecnología blockchainpara académicos y profesionales. Universidad Santa Thomas.
MinTic. (2022). Tecnologias Emergentes En La Politica Digital del Gobierno Nacional. Bogota : MinTic . mcit.gov.co/adjuntos/niif/6%20-%20NIA%20200.pdf
Norma Internacional de Aditoria (2009). Obtenido de https://www.aplicaciones- content/uploads/2020/07/El_blockchain__una_oportunidad_para_ el_auditor_T_Monllaulogo-1.pdf
O"Leary. (2017). La Blockchain, una oportunidad para el auditor. Obtenido de https://accid.org/wp-
Patton, M. Q. (2015). Qualitative Research & Evaluation Methods (4th ed.). SAGE Publications.
Rodriguez, I. (24 de mayo de 2023). Auditor red global de conocimientos en auditoría y control interno. https://www.auditool.org/blog/auditoria-de-ti/la-auditoria-y-latecnologia-blockchain
Roman-Acosta, D. (2023a). Alianzas, formación y experiencias: capacitación online en redacción de artículos científicos. Revista Venezolana De Pedagogía Y Tecnologías Emergentes, 3(1). https://revistascespe.com/index.php/REVEPTE/article/view/18
Roman-Acosta, D. (2023b). Intersectoral collaboration for the development of rural entrepreneurship in Latin America and the Caribbean. SCT Proceedings in Interdisciplinary Insights and Innovations, 1, 224. https://doi.org/10.56294/piii2023224
Roman-Acosta, D. y Barón Velandia, B. (2023). Del conocimiento individual a la sinergia colectiva: potenciando la colaboración en las redes de investigación. Revista Estrategia y Gestión Universitaria, 11 (2), 221-251. https://doi.org/10.5281/zenodo.10085278
Teresa Monllau. (2018). Las Blockchain una Oportunidad para el auditor. Obtenido de https://accid.org/wpcontent/uploads/2020/07/El_blockchain__una_oportunidad_para_ el_auditor_T_Monllaulogo-1.pdf
Vico, G. Y. (2003). Obtenido de file:///C:/Users/roger/Downloads/adminpujojs,+9005-34158-1CE.pdf
Villalobos, S. A. (2020). El blockchain en la evolución de la auditoria. Universidad Externado de Colombia.
Downloads
Published
Conference Proceedings Volume
Section
License
Copyright (c) 2024 Angie Jeraldinne Bernal Aragón (Autor/a)
This work is licensed under a Creative Commons Attribution 4.0 International License.
