Özet:

The way of using the current internet technology has some risks. Applications configured in a centralized structure can be vulnerable to cyber attacks, and personal errors can cause data significant problems. In this context, blockchain technology is considered to be a highly innovative development with its decentralized distributed registration method and its unique functioning process. The potential it holds that attracted the attention of government agencies, and some attempts have been made at limited level. In this context, the aim of the study is to explore how blockchain technology can be handled in public financial audit. Because corruption, abuse of public power, the lack of transparency of public accounts, and the administrative disruptions in the audit bring the solution of the issue to the agenda with innovative technologies. The solution of such problems seen in many countries will contribute to the realization of positive results such as ensuring efficiency in the allocation of public resources, preventing corruption, strengthening accountability that determines the limits of authority and discretion.

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