A Blockchain-Enabled Framework for Improving the Software Audit Process

【Author】 Assiri, Mohammed; Humayun, Mamoona

【Source】APPLIED SCIENCES-BASEL

【影响因子】2.838

【Abstract】Audits are an essential component of every organization, particularly those involving software development. In addition to several testing cycles, software auditing has become an essential software development milestone. Software auditing is a continual activity that enables a business to remain ahead of the curve and predict potential software problems. Audits, whether undertaken in-house or by external auditors, entail a significant amount of time and work. Consistent audits provide financial and economic benefits, as well as legal benefits. The most essential advantage of audits is safeguarding your system from internal and external assaults. Audit logs serve a crucial role in the auditing process; they typically capture all system operations and occurrences. They are used as evidence providers during an inquiry and by auditors to monitor the privacy and security of information and systems. Auditors confirm the accuracy of data pertaining to businesses and their activities. To determine if these acts exceed the limitations established by organizations, governments, and other parties, dependable information is essential. Infractions of such rules or corporate standards may be indicative of fraud, malpractice, risk, or inefficiency. Despite the existence of automated audit tools, audit policy, and audit logs, many audit frauds are reported on a daily basis. To make the audit process transparent and secure, this research proposes a blockchain-enabled framework SSFTA to aid software auditors in conducting a transparent and effective audit process. The proposed framework is evaluated using a case study. The findings demonstrated that the suggested framework makes the auditing process simple and transparent.

【Keywords】software audit; audit logs; security; blockchain; audit frauds

【发表时间】2023 MAR

【收录时间】2023-04-15

【文献类型】理论模型

【主题类别】

区块链应用-实体经济-技术管理