NghMn ciMi tno llA
Nliufkig tac dpng cua Cong nghe Blockchain anh hirolng il6n k6 toan va kiem toan
^ ^ T h s . Vii Hdi Y^n*
ThS. Vo Thi Thu HS**
Blockchain cung cdp mot cdch hodn todn mdi 3e ghi nhdn, xu ly vd liru trii cdc gjao dich vd thong tin tdi chinh. Dieu ndy co khd nang thay doi mgt cdch cdn bdn nen tdng cua nghe ke toan va djnh hinh lgi he sinh thai kink doanh Trong bdi viit ndy, ldc gid gidi thi^u hailocii (tiec Id khong 3u^c phip vd dugc phep) cua Blockchain vd trinh bdy cdc tinh ndng cdng. righe cua chung. Tdc gid thdo ludn them vi nhiing tdc dpng ctia Blockchain ddi v&i ngdnh kiem todn vd chi tiii han do Id cdc ca hdi vd thdch thdc cua hai logi Blockchain doi v&i kiem todn viin. Tdc gid se ket lugn bang cdch dua ra cdc khuyen ngh} cii tki di cdc kiim todn vien co the thich nghi, diiu ckinh vd ndng cao vai tro cda cdc doi tdc ckiin lupc trong vi^c trien khai Blockchain.
Td khod: Blockchain khdngcdn cdppkep: Blockckain dugc cdp phip; ketoan;
kiem todn; Kiim sodt ndi bd.
Abstract: Blockckain provides a whole new way to record, process and store transactions and financial information; and has the ability lo fundamentally change the landscape of accounting profession and reshape the business ecosys- tem. In this article, it will be introduced two types (i.e. notpermissionless and permissioned) of blockchain and present their technological features. We further discuss the meaning of blockchain for auditors and build the opportunities and challenges oftke two types of blockckain for auditors. We conclude by making specific recommendations for auditors to adapt, adjust and enhance the role of strate^c partners in ihe development ofblockckains.
Keywords: permissionless blockchain; permissioned blockchain; intemal con- trol; auditing; accounting.
1. Gidi thifu
Dugc bilt din Ii cflng nghe co bin cbo tifln difn tu nhu Bitcoin, Blockchain da dugc coi Ii mfit ttong nhung cflng nghf dft p h i quan ttpng nhit sau intemet (Swan 2015; Yermack 2017). Nd co y nghia rpng dfii vdi vifc xd ly, truyfln, luu trii v i b i o mgt du lifu (Brandon 2016; Gross, Hemker, Hoelscber v i Reed 2017) v i co khi nang tgo ra mft he sinh thai mdi de xu ly tiidng tin k l toin (Dai va Vasarheiyi 2017; Kokina, Mancha
v i Pachamanova 2017). Mac du cfing nghfl Blockchain vin cdn d giai doan so khai, cic cfing ty kiflm toin Big Four v i nhiflu tfl chdc tii chinb da nhin thiy tiem nang cua blockchain v i ticb cyc tham gia vio cac tbu nghifm, phat trien v i diu tu cua minh vio cflng nghf niy (Bajpai2017).
Bai viflt niy, gidi thifu Blockchain v i dua ra cic tic dpng
Nhdn: 20/4/2020 Bien tap: 29/4/2020 Duyet ddng: JO/5/2020 cfl thfl cfl c u a B l o c k c h a i n d o i v o i c i c hogt d p n g k l toan v i kiflm t o i n . B i i viflt ciing d u a ra c i c khuyfln nghi cbo c i c chien l u g e v i k e hoach b i n h dfing cbo c i c kiflm t o i n vifln, nhiing n g u d i t h a m gia v i o hf sinh t h i i t b o n g tin k e t o i n .
2. S u k h i c b i f t g i u a h f t h o n g B l o c k c h a i n v i h e t h i n g t r u y e n t h i n g
M p t Blockchain t b y c c h i t l i m f t sd cai cfing k h a i , n o i c i c n h d m giao d i c h h o g c s y k i f n d u g c g h i lai v i luu ttu ttong c i u true d u lifu gifing n h u ehufli ( S i m o y a m a , G r i g g , Bueno v i Oliveira 2017). Cac n h d m g i a o dich n i y d u g c g g i I i c i c khoi v i d u g c s i p xep tren ehufli theo thdi gian g i a o dich. C i c khfli s a u d u g c g i n v i o cuoi chuoi, ttong k h i v i n d u y tri chuSi cua nhiing khoi t r u d c da hinh t h i n h trudc d o (Crosby, Pat- t a n a y a k , Verma v i K a l y a n a r a m a n 2 0 1 6 ) . Ci d i y ta s e s o s i n b mflt giao dich chuyfln tien ttong c i c sfl c i i k y thuat s o t r u y e n thflng v i c i c b f thflng Blockchain. M p t h f t h i n g sfl c i i k y thuat sfl t m y l n thflng, ttong d d n g u d i g u i b i t d i u y e u c i u c h u y e n tifln cho mgt trung gian, t d c I i , m p t n g a n h i n g . S a u d o , n g a n
* Dili hQC NgSn hdng Hd CM Minh
** B^i hgc Tdi chfnh -Marketing
^cM'^KeUmn&mmtodn.sdthang5/2020 [ [ j Q
Nghidn GdU trao ddi
bing Idem tra tinb bgp phip cda yflu cau bao gflm dim bio sfi da ttong tii khoin va gidi hgn cda giao dich.
Nflu ngin hing chip thuan yflu ciu, tien se dugc chuyfln tii ngin hing ngudi gdi dfln ngin hing ngudi nhgn. Dflng thoi, ngan bing ngudi gdi ghi Iai giao dich vio sfl cii v i thflng bao cho ngudi gui. Cufii cdng, ngin hing nhin tiln ghi lai vifc chuyen tien vio so cii v i thflng bio cho nguoi nhin. Qua dfl cbdng ta cd thi thiy, sy tham gia cua cic trung gian cd thfl giy ra sy chim ttfl ttong giao dich, ciing nhu cic Ifli v i sy khong tucmg tbich giua cic sd cii Idiic nhau td cic bfln khic nhau.
Trong hf thfing Blockchain moi niy, mpt c i nhin muon chuyen tiln se tgo mflt tin nhin dugc ma hda chda thfing tin v l sd tiln v i dia chi mang cda ngudi nhfn. Tin nhin dugc phit ttfln toan bf mgng, trong do cic thinb vifln khic so sinh sfl tien voi sfi du gin day nhit cda ngudi gdi dugc ghi ttong blockchain v i kiflm tta tinh bgp If cua tin nhin. N I U thflng bio dupe xic minh, giao dich dugc tiiyc tbi v i mft khli moi chda giao dich dugc thflm vio cuoi ehufli khfli. Khflng giong nhu chuyfln tiln ttuyin thong, khflng cd trung gian tii chinb nio tham gia vio qua trinb niy de xic nhgn hogc phfl duyft giao dich, thudng dugc ggi Ii phin cip.
3. Cac tinh niing co b i n cua Cdng nghf Blockchain
- M^t md hgc: Cic giao dich dugc ghi Igi ttfln mft Blockchain dugc ma hda bing cic cap khfla riflng cfing khai. Su dyng vi dy tii Hinh 2, tiifing bao cbda thfing tin chuyin tiln dugc ma hoa bing khda rieng cda ngudi giri v i sau do dugc phit cho toan bf hfl tiidng mgng.
- Thdi gian thuc: Vi cic giao djcb dugc ding len blockchain gin nhu ngay khi chdng xiy ra,
cflng nghf blockchain cung cip cic hfi sa giao dich gin nhu theo thdi gian thyc v i cd thfl dugc dfii chiflu tii khoin.
- Liru trie hop dong thong mmh:
Blockchain chua cic hgp dflng thfing minh bing cich nhiing ma lap trinb. Cic chuang trinb niy cd tbe thyc bifln cic giao dich v i tgo cic myc so cii tuong ung khi cic diflu kifln hgp dflng nhit dinh dugc kich hogt. Hgp dong thong minh ty thyc hifn cho phflp thdi gian chuyin quyen sd biiu tii ben niy sang bfln khic ttong moi trudng phi tgp trung (Kosba, Miller, Shi, Wen v i Pap- manthou 2016). Nhung hgp dfing niy la nhiing chuong trinh chgy ty dgng, an danh tten nfln ting Blockchain v i thyc hifn mft so chdc nang kbi dip dng dugc mft so dilu kifn nhit dinb.
- Tdi sdn thong minh: Vfli cong nghf blockchain, ta cd the lifln kflt mpt tii sin thuc v i mpt tii sin sfl mft each an toin vi chinb xic. Bgn cd thi quin Iy tii sin ciia mlnb v i nd se khflng hi chi tieu 2 lin (dou- ble-spent) bay thuOc sd buu cda 2 ngudi (double-owned).
Nhd cung cdp bdo m^t:
Blockchain dugc xiy dyng ttfln cfing nghf mit ma da dugc chung minh cd the dim bio tinh toin ven v i khi dyng cua dii Ufu.
- Khong the xod bo thong tin da ghi: Day l i mflt die dilm vfl cung quan ttpng cua blockchain, mft khi thflng tin dugc thflm vio blockchain, chiing se khfing thi bi xda di.
- Su dpc ddo: Dim bio moi giao dich deu la duy nhat va chua tiing dugc chi tieu trudc do (van dfl cbi tieu 2 lin - double spending). Die dilm niy die bift lifln quan din vin de tiln io, nai cd yeu ciu kbit khe vfl vin de phat hifn v i phdng chong double spending.
4. Hai loai Blockchain:
Blockchain dirge cap phflp va khong can cap phep
Blockchain khfing cin cap phflp v i dugc cip phflp (permissionless and permissioned blockchain) (Zheng, Xie, Dai, Chen va Wang 2018). Mpt blockchain khfing cin cap phep dugc mfl t i tfit nhit Ii mpt chuoi cbo phep cic bin ghi dugc chia sfl bfli tit c i ngudi diing mang, dupe c^p nhgt bdi nhung ngufli khai thic, dugc giam sit bfli tit c i mpi ngufli v i Idiflng dugc sd huu vi kilm soit bdi bit ki ai (Swan 2015, 1). Vdi mflt blockcham khfing cin cip phep, ching ban nhu Bitcoin, bit k^ thyc the (ci nhin hogc tfl chdc) nio cung cd thi su dyng miy tinb hoac thilt bi di dpng cda minh dfl tham gia mgng. Mflt blockchain khflng cin phep cfl lgi ich cda vifc phin cip v i da dugc hd ttg bdi sy thinh cflng cua mft so iing dyng rgng rai bao gflm Bitcoin tiln difn td. Tuy nhifln, nd co nhugc diflm.
Blockchain dugc cip phep dfl cgp dfln mgt loai blockchain voi cic bgn chfl trong quy trinh thinh vien v i kiflm soit. Vi dy nhu cfing ty Maersk, su dyng blockchain dfl theo doi dich vy h|u cin v§n chuyin ciia minh, khflng mufln dua tat c i du Ufu bi mgt cda minh len mpt blockchain khfing cin cip phep.
Mdt mat, voi vifc trifln khai cic Idp kiflm soit truy c§p phd hgp, blockchain dugc cip phep co tilm ning Idn ban dfl duy tri quyen riflng tu v i phd hgp vdi nhu ciu quin tri doanh nghifp so vfli blockchain khfing cin phep (AICPA v i CPA Canada 2017). M$t khic, mft co quan tgp trung vdi cic dgc quyen ghi de dugc cho phflp ttong mft blockchain dugc cap phflp v i cd the lam giim uy tin cua blockchain.
Cic blockchain dugc cip phep v i khong can cip phflp khic nhau vl cic thupc tinb ca bin cua chung.
Cic tinh ning khac bift c6 thi ke den nhu sau:
m
Nghidn CdU trao ddi
- Sv khong tin tudng vd tinh bat bien: Sy khong tin tuong co nghTa la nhiing ngudi tham gia Idiong can phii tin tuong vio bat ky ai m i vin cfl thfl tbyc bifn giao dich. Trong blockchain khfing can cap phep, khflng can thilt pbii co cic trung gian hogc co quan trung uang v i hfi so giao djch vin khfing thay dfli mfit khi dugc thflm vao Blockchain (Crosby, Pattanayak, Verma v i Kalymiaraman 2016). Trong mflt Blockchain dugc cap pbep, thi giao dich cd thfl dugc khfii phyc bdi mfit ca quan tip trung cd thim quySn ghi de Ifln. Hfl sa giao dich cung c6 till dugc dio ngugc neu phan Ifln cic thanh vifln chgn lim nhu vgy.
- Dong thugn phdn tdn vd minh bgch: Trong cic Blockchain khflng dugc cip phep, mfli ngudi tham gia ttong mgng duy tti mfit ban sao gilng hft cua Blockchain dfl. Sy ddn^ thugn dgt dugc bing cich dflng bp hoa tat c i cic bin sao Hen tyc.
Mft Blockchain dugc cip phep khong cung cip tinh minh bgch tuyft dli. Ban sao chinb cda ho so giao dich khflng dugc pban phoi cho tat c i nguoi tham gia. Thay vao do, mft sl ngufli tham gia cd thi chi cd mft phin cda bin sao. Vifc mgt sfl thong tin nhit dinh bi hgn chl hogc CO thfl truy cip dupe dfii voi mfit sfl ngufli tham gia nhat dinh tdy thufc vio cau hinh Idem soit truy cap. Voi sy bio vfl bi mgt khoi nhiing ban che tmy cgp niy, cic Blockchain dugc cap phep se phd hgp hon ttong mdi buong kinh doanh (AICPA v i CPA Canada 2017).
5. Ap dyng trong kilm toan - Nhitng doi mdi trong nghe nghifp kiim todn
O cip df ling dyng, Blockchain mang mflt loat sy doi mdi trong cong vifc cda cic kilm toin vien, chang hgn nhu cich xem xet mgt sfi giao dich nhit dinh v i xic minh sy ton tgi ciia tii sin ky thuit sfl v i
chiing tiiyc tinb nhit quan giua tbfing tin ttfln blockchain v i ttong thfl gioi tbyc. Nhiing nhifm vy mdi nay cd thi l i tbich thdc, die bift kbi khflng cd ca quan tip trung tten Blockchain. Kiem toan vien can tan dyng chuyen mdn cda minh ttong kilm toan hf tbfing CNTT, dfl phit minh ra cic phuang phip moi dfl thyc hifn xic minh quyfln sd hdu.
Blockchain vfl co bin cfl the thay dfii qui trinb tbyc bifn kiflm toin. Vi mpt bin ghi diy dd cic giao dich dugc luu trii trfln mpt blockchain, kilm toin vien se khdng con cin phai yeu ciu v i chd dgi cic bfln giao dich cung cip du Ufu va tii lifu. Ngoai ra, Blockchain se vugt qua quy trinb lay miu kilm toin truyin tbfing v i cho phflp kiflm toin lien tyc cho bit ky giao dich nao tten mang ttong bat ky giai doan cu thfl nao. Vifc i p dyng Blockchain, se giii phflng cic
Bang 1
tii nguyfln trudc diy dugc su dung cbo vifc thu thgp v i xic minh bing chung (Bing 1).
Chuyin tit kiim tra cdc giao dfch sang kihn tra he thdng kiim sodt
Mgc dii da dgt dugc hifu qui noi tten tu vifc i p dyng Blockchain, diflu quan trpng cin luu y la h f l ^ ^ { giao dich dugc luu trii tten blockchain khflng nhat thiflt dim bio dp tin ciy cua cic to chuc bio cio tai cbinh. Vi dy: vSn cd the tbyc hifn giao dich tren ehufli lifln kflt giua cic bfln lifln quan, dugc lien kit vdi mft sfl thda thuin khfing lien quan din giao dich hogc giao dich gian lin (AICPA va CPA Canada 2017). Do do, dilu quan ttpng l i hiflu qui cua kilm soit nfi bf xung quanh blockchain. Kbi Idem toin vifln gap phii mflt blockchain cy till, hg cin kilm tra cic uu dai cua khich hang, ciing nhu chat lugng
Blockchain Wiflng can cap ph^p
Blockchain can c^p pli6p
Coh^i D £ d ^ g kiem tia ho sir giao djch lien blockchain;
Phdt t r i ^ quy trinh Idam toan moi \'e c&c giao djch blockchain;
X ^ minh tinh nhSt quan giita cac miic tren blockchain va tiong Ihe ^ d i t h p ^
Phftt Bi&i c5c huong din de triSn khai blockchain;
T$n d\iiig k i ^ thilc va kinh nghidm ttong D g ^ d£ dira la ldi IdiuySn cho c ^ tbiic ti£n t6t ritk cho cac giao fliitc ddngftu|n blockchain;
TSn d ^ g mang luoi kinh doanh dS hinh thanh blockchain cin ci^i phep dtfa tren nhu clu thj tnicmg;
DiSng vai ti6 la i^udi 1 ^ k l hogch v i di^u phot vi&i cua nhOng ngucri tham gia tiem nSng c£ia blockchain;
Tgn dgng chuyai mon ciia hp ve kiem toiin CNTT de kiSm toan kilm soat n^i b$ cik blockchain, bao g6m tinh toin v ^ va bAo mgC dSt h^u;
Cung cap d|ch vv xIp hang dgc l|p cho m^l blockchain cy the;
D<^g vai tr6 la quan tn viSn cua blockchain.
ThSch thtrc Khong dio ngwjTC dupe cic giao djch b|sai;
Khong CO thim quyen t^p hung d i xac minh si^ tha tai, q u y ^ sif huu v i do ludng cic m$t hing 6IK)C ghi lgi tiSn blockchain;
Kho khan tiong v i ^ Huy xu^t dit lifu do khich hing Mdt khda ri£ng (Private key);
Khdng cd thim quyln t | p trung de b i o cio nhOng tnidng hgrp t i n c&ig mgng.
CSn phii flianh thao cic cong nj^i^
bloclcchain khic nhau; ^ Khd dat dupe cic quy ISc d^ng thujn giOa tit c i nhflng ngudi tham_gia, khi hogt d$ng nhu m$t tic nhin t6 chdc;
Giao dich kilm toin ducrc lifin kit vdi m$t thoa thugn phi^ d6 ii " ngoii chudi liSn kit;
Giai quylt tijdi hu^ngkhi co quan tiung uong cd quyen ghi ii tbtog dn tren blockchain;
Dli phd vdi si^ thay dli cw giao Ihuc dong thu$n trong m$t blockchain.
m
Nghi6n cihi trao fldi
ma blockchain, thay dfli giao thuc v i phin bfi quyfln lyc giua cac dfing nghifp. Rfit cugc, ttgng tam cda kilm toin vifln se khflng tryc tilp Idem tta cic giao dich, m i thay vio dfl, kiflm tta cic kiflm soit niy dfl co dugc su dim bio phu hop ring cac giao dich dugc luu tru ttfln Blockchain l i chinb xac. Bing 2 trinh biy cic tic dfng co thi cd cda Blockchain dfii vdi ca tbyc tien kiem toin ngi bg v i bfln ngoii.
6. K i t luin
Cfing nghf Blockchain mang dfln nhiing thich thdc hiru hinh cho nginh kiflm toin va mang den yeu ciu phii cd budc thay doi ro ring ttong ITnb vye niy (Coyne v i McMickle 2017; Lin v i Uao 2017).
Cic cdng ty Idem toin can phii cd kifln thdc toin dien v l hogt dgng v i quin tri ldnh doanh, chinh dilu niy se dinh vi hg l i c6 vin quan ttpng cho cic tfl chdc tilp cgn cic cflng nghf mdi niy (ICAEW 2017; Raj 2017; Smith 2017; Rapoport 2018).
Dfl chuin bi cho nhimg thay dfli do cong nghf dot phi niy mang lgi, cic chuyen gia kiflm toin cin dilu chinh v i ning cao vai ttfl cua dfli tic chiln luge (Karajovic, Kim v i Laskowski 2019). Trong giai dogn hifn tgi, kiem toin vifln nen xem xet cic budc ban diu sau diy dfl thich nghi vfli mfii trudng mfli:
- Cd dugc nang lyc ttong cfing nghf blockchain v i quin tri Blockchain. Kilm toin vien phai cd thfl dinh gii chi phi v i lgi ich cua vifc ip dyng cic Blockchain cy the v i cung cip Idi khuyfln v l vifc trifln khai Blockchain cho khich hang cua hp (Sheldon 2019). Cic cflng ty kilm toin co thfl dat dugc myc tieu niy bing cich dilu chinh chien luge tuyln dyng v i dao tgo cda hg.
- Tich cyc tham gia phit triln Blockchain vdi sy nhin mgnh vio kilm soit nii ro. Kiflm toin vien nfln xem xet budc tiln d l inh hudng vi din dit vifc thyc hifn Blockchain.
[Ql ^(ipM
Bang 2 Ho^t dffng kilm toliii Thu th^p chimg CLI Xac thyc giao djch vaxac minh Dinh gli tuan thu
Ddi chieu giao d|ch
Bao cao tii chfaih
II I
H6trg quylt dinh
Tic d^ng ciia BlockchalD Dieu tia loan dan thay the phuong phAp liy mlu tmyln thdng;
Truy cip trvc tiqt vao Ijch su giao dich.
Xic nli$n giao djch thdi gian thvrc bdi m$t cpng dong mgng;
Tat ca nhune ghi lihgn du^c xic mlnfa vi bio tri bdi tat ci ngu^ dfing.
Dugc xiy d^mg tuin thu hlu hit cic t i ^ chuan, quy djnh va lugt phip gin diy;
Tiinh biy ngay l|p ti^ cic quy dinh co bin cho m$t nha dieu hanh;
Phit fai^n vi phgm ngay l$p tdc.
T^r dOng hda ddi chi^ (nlu cic ^ao djch diln ra giCta cic b£n trong m^t m^ng blockchain duy nhat);
Glii quyet ngay Igp tdc;
Giim thdi gian dinh cho vi$c d6i chilu vi tang h i ^ qua.
Bio cao tai chinh gan thdi gian th^;
Khdng CO l3i;
Khd xay ra gian Ign
Cung c ^ bd so dSy du, chinh xic cho k i ^ i c ^ vifin dl nhanh chdng phit fai^ ra cic vin dl, uu ti£n cic kl hogch vi tlm ra cic md hinh dii ban.
Cung d ^ thdng tin ding tin C$y vi kjp thdi dugc luu trQ trong blockchain dl thvrc hi$n phin tfch;
Dd doan hgu qui cia hinh d$ng T^o thu$n lgi cho cic bgp d6ng thOng minh bing cic md hlnh phin tich nhung (ngjib li dl xic dinh xu hirdnft)-
Kllm toinb£n
ngoii X
X
X Kilm loin n$l
bO
X
X
Cic cfing ty kiflm toin nfln chuyen ttgng tam cda bp de dinb gia hifu qui cda quin ly riii ro v i tu van vfl cic giii phip v i dim bio cho kiflm soit npi bf.
Cflng nghe phit trifln nhanh chdng mang tai co hfli to Idu cbo cic kiem toin vifln. Dfl thuc diy cic dich vy chit lugng cao, kiflm toin vien nen xem xflt cic trien vpng dii hgn sau diy:
- Chuyfln sang kiem toan lien tyc. Cic ung dyng Blockchain gidp khi tbi khi tiln hinh kilm toin lifln tyc do truy cap thdi gian thyc vio hfl so giao dich (Smith 2017).
- Phit trifln chuc ning tu vin.
Vdi cic tii nguyen dugc giii phdng khdi vifc thu thgp va kiem tta bang cbdng tmyln thflng, cac cfing ty kiflm toin nfln xem xflt ip dyng
phin tich du lifu phu hgp ttong Blockchain v i md rfng cic djch vy tu van nhu thiflt kfl Idem soit, quin ly thay doi v i quin trj Blockcham (ICAEW 2017).n
Tdi liiu tham khdo 1. Manlu Liu etc.. How Will Blockchain Technology Impact Auditing and Accounting:
Permissionless versus Permissioned Blockchain. 2019,
2. "2018 - Nam dinh cao cua ang difng cong nghe Blockchain trong hogt dgng kiem toan", Bao Kiem todn so 26^27. thdng 8/2018;
3. Cong ngh? Blockchain dang sau bit- coin Id gi vd no du^ ung dtfng nhu the ndo?.
Caf^.vn(I0/O7/2018):
4. Ths. Trutmg Thf Hoai & TTiS. Dao TTif Loan, "Ung dgng Blockchain vao link vgc ke todn, kiem loan trong boi cdnh Cdch mgng Cdngnghi^ 4.0". 2019;
5. "Blockchain-fulure-record-keeping "- Tgp chi InihebhcLcom (22/03/2018).