Abstract:Usage of technology to help finance audit process is not a new instance. But since the rise of 4th industrial revolution and emergence of smart technology relatively in a short period of time, adopting technology have its challenges and drawbacks. Data integrity has been an issue for finance audit process because digital data is easy to tamper. This condition makes audit process become difficult and potential of audit fraud is high. In this study we would like to explore usage blockchain technology as future d… Show more
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