The Auditor¿s Guide to Blockchain Technology av Shaun (Concordia University of Edmonton Canada) Aghili

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<P>The 21st century has been host to a number of information systems technologies in the areas of science, automotive, aviation and supply chain, among others. But perhaps one of its most disruptive is blockchain technology whose origin dates to only 2008, when an individual (or perhaps a group of individuals) using the pseudonym Satoshi Nakamoto published a white paper entitled <I>Bitcoin: A peer-to-peer electronic cash system in an attempt to address the threat of ¿double- spending¿ in digital currency</I>.</P><P>Today, many top-notch global organizations are already using or planning to use blockchain technology as a secure, robust and cutting-edge technology to better serve customers. The list includes such well-known corporate entities as JP Morgan, Royal Bank of Canada, Bank of America, IBM and Walmart.</P><P>The tamper-proof attributes of blockchain, leading to immutable sets of transaction records, represent a higher quality of evidence for internal and external auditors. Block