近年來，隨著金融科技與數位化浪潮席捲，加速傳統金融業的創新外，更影響內部控制稽核作業的佐證資料逐漸由從紙本轉為數位化，雖然獲取數位化資料的過程相當便捷，但金融領域的內部作業時常涉及大量敏感性資料，容易面臨資料被竄改的風險，因此在資訊化電腦系統的稽核過程中，如何確保及證明佐證資料之完整性和可追蹤性變得尤為重要。惟區塊鏈技術具有去中心化、不可竄改、加密之特性，為強化其內部控制稽核作業之成效，本研究建立一個基於區塊鏈技術的稽核平台，並結合前揭區塊鏈之特性，確保資料無法被隨意更改和刪除，進而增強數位資料之安全性，此稽核平台不僅讓管理者能夠更有效地保存會議資料，還能讓與會者及稽核員在調閱會議資料內容的過程中留下所有的操作紀錄，確保內部控制與稽核作業之符規性。;The rapid digitization of financial operations, spurred by the rise of financial technology (FinTech), has transformed the financial industry, introducing both innovative opportunities and new challenges. While digital data facilitates efficient access and streamlined processes, the sensitive nature of financial information makes it susceptible to tampering and unauthorized modifications, particularly in the realm of internal control audits. To address these vulnerabilities, this study proposes a blockchain-based audit platform designed to enhance the security and traceability of supporting documentation within the financial sector. Leveraging the decentralized, immutable, and encrypted nature of blockchain technology, the platform ensures that financial data remains unaltered and secure. By mitigating the risks associated with data manipulation, this platform strengthens the integrity and reliability of audit procedures. Additionally, the platform offers a robust system for storing and retrieving meeting data, benefiting managers, participants, and auditors alike. Through the creation of an immutable audit trail and enhanced data accessibility, the platform aims to improve compliance, foster transparency, and bolster the effectiveness of internal control audits within the financial sector.
