أثر تفعيل الدورين التوكيدى والاستشارى للمراجع الداخلى فى مجال الرقابة الداخلية ذات الصلة بتقنية سلسة الكتل على إدراك المستخدمين لجودة المعلومات- دراسة على مصلحة الجمارك المصرية(باللغة الانجليزية)

Abstract

Blockchain technology has resulted in drastic changes in business operations and is now being applied in different areas, such as government operations, financial operations, and supply chain management. Blockchain has its own advantages, such as offering tamper-proof audit evidence, decentralization, immutability, and accountability. However, it exposes businesses to different security risks. It is expected that external and internal auditors will respond to this disruptive technology by upgrading their technical skills and understanding of this technology. In addition, auditors will be requested to provide new consulting and assurance services related to this technology when they audit the companies' financial statements.