Özet:

Purpose- Within the scope of this study, it is to conduct a comprehensive literature review on the conceptualisation, functioning, historical process, types, basic features, areas of use of blockchain technology and finally the relationship of blockchain technology in terms of an audit. Methodology- A comprehensive literature review was conducted on the concept relationship of blockchain technology in terms of auditing. Findings- The biggest feature of blockchain technology is that it has a decentralized verification system. In this respect, it is shown as one of the most effective areas where digital transformation is experienced. The usage areas of blockchain technology can be summarized as shown: Finance, public service, health, supply chain, education and auditing. The main impact of blockchain technology on the audit profession is to reduce the cost of monitoring and control as blockchain technology becomes more common in organizations thanks to the reliability, transparency and timeliness of the data used in auditing. Blockchain creates a more robust audit trail by using multiple sibling databases instead of a single and central database. The most important part that distinguishes blockchain technology from other technologies is that this technology is far from a centralized structure. Conclusion- With the blockchain technology, which emerged to question the need for intermediary institutions that provide trust and to show that there is no need for trust in intermediary institutions, it is expected that many sectors from the banking and finance sector, logistics and supply chain to the health sector will be affected, especially cost and time savings. With the increasing number of blockchain technology, the existing risks both continue and new technology brings new risks. This technology inevitably affects audit activities as it does all sectors. Businesses should identify these risks and take the necessary precautions. Internal audit departments should develop themselves on blockchain, and businesses should allocate an additional budget for those working in this department and ensure that they receive training on this subject.

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