Er blockchain fremtidens sikring mod økonomisk kriminalitet? Og teknologiens påvirkning på revisors ansvar i forbindelse med opdagelse af besvigelser

Alexander Kraft & Mathias Hald Hansen

Studenteropgave: Kandidatafhandlinger

Abstrakt

In recent year, there has been an increase in the frequency of cases of fraud in businesses in Denmark. The external auditor has been given responsibility relating to fraud in the audit of financial statements. This responsibility is further described in the international standard on auditing 240 (ISA 240). The thesis aims at examining the blockchain technology, and to what extent blockchain has the potential to have an impact on the responsibility relating to fraud in the audit of financial statements. It will be examined in which possible way the implementation of blockchain can take place and how these different types of implementation will have an impact on the responsibility relating to fraud in the audit of financial statements. Furthermore, it will be analyzed how blockchain can impact the way a fraudster is able to commit crimes and to which extent the implementation type will have an influence. Based on the definition of fraudulent financial reporting and misappropriation of assets, it will be examined how the implementation of blockchain will impact the possibility to commit these types of crimes and how the implementation of blockchain will affect the auditor’s possibilities to discover these types of crimes. Finally, it will be analyzed to what extent there is a basis to change the responsibility relating to fraud in the audit of financial statements. The data, used in the analysis, is obtained through interviews with experts on the thesis main topics; blockchain, fraud and auditing. The thesis aims at reaching a level of knowledge on these topics, on a point from where it is possible to draw a conclusion on the problem definition. The analysis is, furthermore, based on relevant research. The result of the analysis is that whether there is a foundation to change the responsibility relating to fraud in the audit of financial statements, that it depends to a widely extent on the implementation type. In addition, the analysis concludes that blockchain, from an overall perspective, will have a decreasing impact on the risk of fraud. The analysis also suggests that blockchain has the potential to change how the auditors work when auditing fraud related areas. The thesis concludes that under certain circumstances, the implementation of blockchain will have an impact on the increase of the responsibility relating to fraud in the audit of financial statements.

UddannelserCand.merc.aud Regnskab og Revision, (Kandidatuddannelse) Afsluttende afhandling
SprogDansk
Udgivelsesdato2019
Antal sider99