區塊鏈應用於金融稽核平台之實作

以作者查詢圖書館館藏

、以作者查詢臺灣博碩士

、以作者查詢全國書目

、勘誤回報

、線上人數：42

、訪客IP：3.14.249.191

姓名

謝嘉玟(HSIEH,CHIA-WEN) 查詢紙本館藏

畢業系所

通訊工程學系在職專班

論文名稱

區塊鏈應用於金融稽核平台之實作
(Implementation of Financial Audit Platform by Using Blockchain Technology)

相關論文

★ 應用MSPP至DWDM都會光纖網路的設計	★ 光網路與WiMAX整合架構研究及其簡化雛型實驗
★ 以Linux系統為基礎之NAT效能優化研究及其實作	★ 光波長劃分多工網路之路徑保護機制研究
★ 標籤交換網路下具有服務品質路由安排之研究	★ 以訊務相關性為基礎的整合性服務可調整QoS排程器之研究
★ 以群體播送支援IPv6環境下移動式網路連結更新之研究	★ 無線區域網路資源動態分配之效能研究
★ 在微觀移動環境下有效資源保留之路徑管理研究	★ 無線網路交握程序之預先認證方法分析與比較
★ 無線區域網路虛擬允入控制之研究	★ IPv6環境下移動網路之連結更新程序及其效能之研究
★ 具有限數量波長轉換節點的分波多工網路之群播波長分配與容量計算研究	★ 階層化行動式IPv6移動錨點選擇機制研究
★ 具高能量移動節點之叢集式感測網路效能研究	★ 預先註冊之快速換手階層化行動式IPv6研究

檔案

[Endnote RIS 格式]

[Bibtex 格式]

[相關文章]

[文章引用]

[完整記錄]

[館藏目錄]

至系統瀏覽論文 (2026-6-30以後開放)

摘要(中)

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。

摘要(英)

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.

關鍵字(中)

★ 金融科技
★ 數位化
★ 區塊鏈
★ 內部控制稽核

關鍵字(英)

★ Financial technology
★ Digitization
★ Blockchain
★ Internal control audit

論文目次

摘要.......................................................I
Abstract..................................................II
致謝............................... .....................III
目錄......................................................IV
圖目錄....................................................VI
表目錄..................................................VIII
第一章緒論...............................................1
1.1研究背景................................................1
1.2研究動機與目的...........................................1
1.3章節摘要................................................2
第二章相關研究背景........................................3
2.1金融業內部控制稽核作業....................................3
2.1.1本國監管與法規.........................................3
2.1.2內部控制之定義.........................................3
2.1.3資訊安全內部稽核.......................................5
2.2相關文獻................................................7
2.2.1區塊鏈應用相關文獻.....................................7
2.2.2金融區塊鏈...........................................10
2.3實作使用之技術..........................................11
2.3.1以太坊（Ethereum）...................................11
2.3.2星際檔案系統（IPFS）..................................12
2.3.3 Python..............................................12
第三章區塊鏈應用於金融稽核系統之實作......................14
3.1系統環境與架構..........................................15
3.2系統流程...............................................16
3.2.1區塊鏈流程...........................................20
3.2.2 IPFS流程............................................21
3.2.3管理者流程...........................................22
3.2.4與會者流程...........................................23
3.2.5稽核員流程...........................................24
第四章實驗與結果討論.....................................25
4.1實作環境建置............................................25
4.2區塊鏈節點與前端介面....................................27
4.3檔案上傳至IPFS.........................................29
4.4檔案加密...............................................29
4.5稽核平台前端介面........................................30
4.6管理者操作介面..........................................30
4.6.1管理者登入平台........................................31
4.6.2檔案資訊頁面..........................................33
4.6.3權限管理頁面..........................................34
4.6.4所有操作紀錄頁面......................................34
4.7與會者操作介面..........................................35
4.7.1與會者登入平台........................................35
4.7.2檢視檔案頁面..........................................36
4.8稽核員操作介面..........................................37
4.8.1稽核員登入平台........................................38
4.8.2檔案資訊頁面..........................................39
4.8.3所有操作紀錄頁面......................................40
第五章結論..............................................41
參考文獻..................................................43

參考文獻

參考文獻
[1]金融監督管理委員會,"金融控股公司及銀行業內部控制及稽核制度實施辦法", 全國法規資料庫,23 Sep 2021.
[2]臺灣中小企業銀行,"資通安全管理委員會",資通安全管理架構
[3]金融監督管理委員會,"銀行法",全國法規資料庫,28 Jun 2023.
[4]臺灣中小企業銀行,"風險管理架構",資通安全政策
[5]美國COSO委員會（Committee of Sponsoring Organizations of the Treadway Commission）," Internal Control Integrated Framework",2013.
[6]行政院數位發展部,"資訊安全管理法",全國法規資料庫,6 June 2018.
[7] NakamotoSatoshi,"Bitcoin: A Peer-to-Peer Electronic Cash System.",2008
[8] Moez Krichen, Meryem Ammi, Alaeddine Mihoub, Mutiq Almutiq,"Blockchain for Modern Applications: A Survey",Blockchain Security and Its Application in Internet of Things, Sensors (ISSN 1424-8220), July 2022.
[9] Thomas McGhin, Kim-Kwang Raymond Choo, Charles Zhechao Liu, Debiao He, "Blockchain in healthcare applications: Research challenges and opportunities",Journal of Network and Computer Applications, vol. 135, June 2019, pp. 62-75.
[10] Khaled Salah , M. Habib Ur Rehman, Nishara Nizamuddin, Ala Al-Fuqaha, "Blockchain for AI: Review and Open Research Challenges", IEEE Access ( Volume: 7), Jan 2019, pp.10127-10149.
[11] Ye Guo, Chen Liang, "Blockchain application and outlook in the banking industry", Financ Innov 2, 24 (2016), Dec 2016.
[12] "金融機構發展區塊鏈技術之因應策略",[Online].Available: https://www.fisc.com.tw/Upload/b0499306-1905-4531-888a-2bc4c1ddb391/TC/9002.pdf .[Access by 8 June 2024].
[13] "金融區塊鏈平台",[Online].Available: https://www.fisc.com.tw/TC/Business?Caid=7c31a87d-2b5f-42bf-aafd-3c2405f64e8b&tab=1
[14] "臺灣區塊鏈應用實例:司法聯盟鏈", [Online]. Available: https://www.ithome.com.tw/news/151487.[Access by 8 June 2024].
[15] "Ethereum",[Online].Available: https://ethereum.org/en/whitepaper/.[Access by 8 June 2024].
[16] Eren Yigit, Tamer Dag,"Improving Supply Chain Management Processes Using Smart Contracts in the Ethereum Network Written in Solidity", Blockchain and Intelligent Networking for Smart Applications, Applied Sciences (ISSN 2076-3417), May 2024.
[17] "IPFS",[Online].Available : https://ipfs.tech/.[Access by 8 June 2024].
[18] Dhaka, Bangladesh, "Secure and Transparent KYC for Banking System Using IPFS and Blockchain Technology",2020 IEEE Region 10 Symposium (TENSYMP), 5-7 ,June 2020.
[19] Devndra, Ghimire,"Comparative study on Python web frameworks: Flask and Django", Metropolia University of Applied Sciences,May 2020.
[20] " Python",[Online].Available :https://aws.amazon.com/tw/what-is/python/.[Access by 8 June 2024].

指導教授

陳彥文(Chen, Yen-Wen)

審核日期

2024-6-29

推文