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- W2755133444 abstract "Legislation generally requires public agencies to account for their activity to the public. Among the many duties imposed by legislatures around the world are requirements for transparency in procurement of services, budgeting and presentation of accounts. However, agencies in countries with high corruption problems have trouble complying with the legislation, especially in smaller agencies. Moreover, it is typically infeasible for national auditors to audit all the accounts rendered, and instead, they select a small sample for audit based on their level of risk. Another problem is that the presentation of accounts occurs once a year for all agencies, leading to a seasonal demand with significant lag time between auditing and accounting period. In this study, we present a non-technical framework based on the emerging technology of blockchain that could be a solution to all these concerns. We apply it within the context of Brazilian legislation and the Federal Court of Accounts of Brazil (TCU), although the proposal is applicable across a wide range of countries facing severe corruption." @default.
- W2755133444 created "2017-09-25" @default.
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- W2755133444 date "2017-01-01" @default.
- W2755133444 modified "2023-10-14" @default.
- W2755133444 title "Triple entry ledgers with blockchain for auditing" @default.
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- W2755133444 doi "https://doi.org/10.1504/ijaudit.2017.10007789" @default.
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