摘 要
随着信息技术的快速发展，区块链技术因其去中心化、不可篡改和透明性等特性，在审计领域的应用逐渐受到关注，尤其是在连续审计中展现出巨大潜力然而，区块链在连续审计中的实施仍面临诸多风险与挑战，如数据隐私保护、技术成熟度不足以及法律合规性等问题本研究旨在探讨区块链技术在连续审计中的实施风险，并提出相应的应对策略通过文献分析与案例研究相结合的方法，系统梳理了当前区块链技术在连续审计中的应用场景及其潜在风险研究发现，区块链技术虽然能够显著提升审计效率和可靠性，但在数据安全、技术标准统一及跨组织协作等方面仍存在明显短板针对上述问题，本文提出了构建多层次数据隐私保护机制、完善技术标准体系以及加强法律法规配套建设等具体策略此外，本研究还创新性地引入了风险管理框架，为组织在实施区块链连续审计时提供了一套可操作性强的评估与决策工具这一框架不仅有助于降低实施过程中的不确定性，还能促进区块链技术在审计领域的规范化发展总体而言，本研究不仅深化了对区块链技术在连续审计中应用的理解，还为相关实践提供了理论支持与指导，对推动审计行业的数字化转型具有重要意义关键词：区块链技术；连续审计；实施风险；数据隐私保护；风险管理框架
Abstract
With the rapid development of information technology, blockchain technology has gradually attracted attention in the auditing field due to its characteristics of decentralization, immutability, and transparency, particularly demonstrating significant potential in continuous auditing. However, the implementation of blockchain in continuous auditing still faces numerous risks and challenges, such as data privacy protection, insufficient technological maturity, and legal compliance issues. This study aims to explore the implementation risks of blockchain technology in continuous auditing and propose corresponding response strategies. By combining literature analysis with case studies, this research systematically reviews the current application scenarios of blockchain technology in continuous auditing and its potential risks. The findings indicate that while blockchain technology can significantly enhance auditing efficiency and reliability, it still exhibits notable shortcomings in areas such as data security, unified technical standards, and cross-organizational collaboration. In response to these issues, this paper proposes specific strategies, including the establishment of a multi-level data privacy protection mechanism, the improvement of technical standard systems, and the strengthening of legal and regulatory fr ameworks. Furthermore, this study innovatively introduces a risk management fr amework, providing organizations with a highly operational set of evaluation and decision-making tools for implementing blockchain-based continuous auditing. This fr amework not only helps reduce uncertainties during the implementation process but also promotes the standardized development of blockchain technology in the auditing field. Overall, this research not only deepens the understanding of the application of blockchain technology in continuous auditing but also provides theoretical support and guidance for related practices, playing a significant role in advancing the digital transformation of the auditing industry..
Key Words：Blockchain Technology；Continuous Auditing；Implementation Risk；Data Privacy Protection；Risk Management fr amework
目 录
摘 要 I
Abstract II
第1章 绪论 2
1.1 区块链与连续审计的背景分析 2
1.2 研究区块链在连续审计中的意义 2
1.3 国内外研究现状综述 3
1.4 本文研究方法与技术路线 3
第2章 区块链在连续审计中的实施风险分析 5
2.1 技术层面的风险因素 5
2.2 数据安全与隐私保护问题 5
2.3 法律合规性挑战 6
2.4 审计人员能力不足的风险 7
第3章 区块链在连续审计中的实施策略探讨 9
3.1 技术优化策略 9
3.1.1 提升系统稳定性 9
3.1.2 引入智能合约机制 9
3.1.3 加强数据加密技术 10
3.1.4 构建多层防护体系 10
3.2 数据管理策略 10
3.2.1 建立标准化数据接口 10
3.2.2 实现数据实时同步 11
3.2.3 强化数据溯源能力 11
3.2.4 设计灵活的数据访问权限 11
3.3 法律与合规策略 12
3.3.1 制定相关法律法规 12
3.3.2 推动行业标准建设 12
3.3.3 加强国际合作协调 13
3.3.4 提高法律意识教育 13
3.4 人才培养策略 13
3.4.1 开展专业技能培训 14
3.4.2 构建复合型人才体系 14
3.4.3 推动产学研深度融合 14
3.4.4 鼓励跨领域知识交流 14
第4章 区块链在连续审计中的应用案例与效果评估 16
4.1 典型应用场景分析 16
4.1.1 财务报表审计实践 16
4.1.2 供应链审计实例 16
4.1.3 智能合约审计探索 17
4.1.4 跨境支付审计案例 17
4.2 实施效果评估方法 17
4.2.1 定量指标设计 18
4.2.2 定性分析框架 18
4.2.3 效率提升评估模型 18
4.2.4 风险降低评估工具 19
4.3 挑战与改进建议 19
4.3.1 技术瓶颈突破方向 19
4.3.2 数据治理优化路径 20
4.3.3 法规完善的具体措施 20
4.3.4 人才培养的长期规划 20
结 论 21
参考文献 22
致 谢 23
