CN110503538A - A kind of audit application solution based on block chain intelligence contract - Google Patents
A kind of audit application solution based on block chain intelligence contract Download PDFInfo
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- CN110503538A CN110503538A CN201910762526.6A CN201910762526A CN110503538A CN 110503538 A CN110503538 A CN 110503538A CN 201910762526 A CN201910762526 A CN 201910762526A CN 110503538 A CN110503538 A CN 110503538A
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- G06F21/70—Protecting specific internal or peripheral components, in which the protection of a component leads to protection of the entire computer
- G06F21/78—Protecting specific internal or peripheral components, in which the protection of a component leads to protection of the entire computer to assure secure storage of data
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Abstract
The invention discloses a kind of audit application solutions based on block chain intelligence contract, belong to block chain technical applications.The solution is main are as follows: the intelligent contract of audit is run on the block chain for supporting data cochain, audit evidence is submitted to block chain by intelligent contract by auditor, it is designated as to be confirmed, expert group audit to the audit of audit evidence and feedback " agreement " or " opposition ", after agreement or opposition more than the audit panel member of half, the state of audit evidence is changed to formal or invalid by intelligent contract automatically, it is saved in block chain, the auditor for providing invalid audit evidence can resubmit fresh evidence.Block chain intelligence contract is applied in audit application by the present invention, realize the cochain application of audit evidence, it ensure that audit evidence is anti-tamper and anti-counterfeiting, closed loop management on the line for depositing the links such as card, retrospect, recycling reached to audit evidence, there is important practical application value.
Description
Technical field
The invention belongs to block chain technical applications, more specifically to a kind of based on block chain intelligence contract
Audit application solution.
Background technique
Audit is by country's authorization or the full-time mechanism to accept commission and personnel, according to national legislation, audit criteria and meeting
Meter is theoretical, with special method, to the finance of unit under auditing, financial revenue and expenditure, operational and managerial activity and its related data
Authenticity, correctness, compliance, legitimacy, benefit are examined and are supervised, and are evaluated financial responsibility, are discerned economic work, are used
To safeguard the economic supervision activity of finance and economics law and discipline, the independence improved management and administration, increased economic efficiency.And audit evidence
It is that auditor is used to determine that the legal compliance of audited entity's economic activity or validity and economic phenomenon are true fairness each
The authority of kind form.Collect the core that abundant, strong audit evidence is audit work.It says in a certain sense, audit is exactly
Purposefully, it in a planned way collects, identify, comprehensive and using audit evidence process.Therefore, audit evidence is as audit achievement
Backing material is the indispensable component part of audit achievement, but the mainly physical form filing of audit evidence at present,
Especially electronic audit evidence will also be filed with physical form, and as the level of informatization is higher and higher, electronic audit evidence accounts for
The specific gravity of entire audit evidence is also increasing, cannot achieve the storage of electronic audit evidence and the closed loop management recycled.
Block chain is that one kind combines the computers such as Distributed Storage, point-to-point transmission, Encryption Algorithm, common recognition mechanism
The new application mode of technology has multi-party common recognition, and transaction is traced to the source, and several big technical characterstics such as can not distort, it is made to ensure letter
Cease credible, safe, traceable etc. the advantage incomparable with traditional technology.Intelligent contract is on block chain database
The computer program of operation, when condition that can be written in meeting its source code, voluntarily execute.Intelligent contract once writes
It can be trusted by user, agreement terms cannot be changed, therefore contract is not modifiable.Increasingly with block chain technology
It is applied in reality scene, especially the technology development of the higher alliance's chain of safety and private chain, so that data cochain is gradually more
As a kind of main block chain application scenarios.Therefore, by means of block chain intelligence contract technology, current audit evidence is used
The mode of center applications system filing improves, and guarantees that audit evidence is anti-tamper and anti-counterfeiting using block chain technology, to examining
Meter evidence deposit the closed loop management of the links such as card, retrospect, recycling, is that there is the innovation of important practical application value to visit
Rope.
Summary of the invention
In view of the above-mentioned problems existing in the prior art, technical problem to be solved by the present invention lies in provide to be based on block chain
The audit application solution of intelligent contract guarantees that audit evidence is anti-tamper and anti-counterfeiting using block chain technology, realizes to examining
Meter evidence deposit the closed loop management of the links such as card, retrospect, recycling.
In order to solve the above-mentioned technical problem, the technical solution adopted in the present invention is as follows:
A kind of audit application solution based on block chain intelligence contract, including block chain, intelligent contract and user, institute
The intelligent contract stated operates on block chain, and a node of the block chain has a user, and the intelligent contract is
The intelligent contract customized is needed according to audit operations.
Preferably, the block chain is the alliance's chain or private chain for supporting data cochain.
Preferably, the block chain supports one or more intelligent contracts to run on it.
Preferably, the user has one or more roles in audit administrator, auditor or audit expert, institute
The signatory for the intelligent contract stated includes audit administrator, auditor, audit expert.
Preferably, for a intelligent contract, the audit administrator is 1, be responsible for intelligent contract, auditor,
Audit expert is managed；Auditor is 1 or 1 or more, is responsible for that the audit evidence of audit project is arranged and submitted；
The expert that audits is 1 or 1 or more, and all audit experts form audit expert group, and audit expert is as audit expert's composition
Member is responsible for that the evidence that auditor submits is audited and confirmed.
Preferably, described that intelligent contract, auditor, audit expert are managed, comprising: newly-increased, deletion updates intelligence
It can contract；Auditor and audit specialist role are added on intelligent contract；Auditor and audit specialist role are assigned to user.
Preferably, the audit application solution based on block chain intelligence contract, comprising the following steps:
1) audit evidence of audit project is submitted to block chain by intelligent contract by auditor, and flag state is to true
Recognize；
2) audit panel member checks the audit evidence of auditor's offer by intelligent contract, and with " agreement " and " anti-
It is right " it is fed back as response by intelligent contract；
3) intelligent contract is directed to some evidence, if after receiving the agreement more than the audit panel member of half, automatically
The state of audit evidence is changed to formally, and is saved in block chain；If received anti-more than the audit panel member of half
To rear, evidence is changed in vain automatically, and be saved in block chain, as use of tracing to the source；
4) auditor passes through the state for the audit evidence that intelligent contract can know that oneself is submitted, for being audited by expert group
For invalid audit evidence, which can resubmit new examination proofs.
Preferably, the concrete mode for being saved in block chain be audit panel member " agreement " or " opposition " constitute area
The ballot of block chain common recognition, the audit evidence that agreement or opposition more than half can trigger block chain and will have agreed to or oppose are beaten
Packet generates new block, is added in block chain, can not be modified again to the audit evidence.
Preferably, the new block, the data of record can also have in addition to audit evidence and upload examining for audit evidence
Meter person's information, the audit expert info for auditing audit evidence, audit administrator information, intelligent contract information, upload or audit are examined
Count the temporal information of evidence.
The utility model has the advantages that compared with the prior art, advantages of the present invention are as follows:
(1) the audit application solution provided by the invention based on block chain intelligence contract is intelligently closed using block chain
About with data cochain technology, saved after so that audit evidence is known together automatically.Audit evidence needs to obtain audit unit and examines
The consistent approval of internal specific people is counted, the approval for the expert that such as audits can be only used for supporting related audit conclusion, due to audit
Evidence has such particularity, and the present invention can not be distorted using the common recognition mechanism of block chain, intelligent contract and block chain
Characteristic, it is ensured that audit evidence can not be tampered or forge after being known together.
(2) the audit application solution provided by the invention based on block chain intelligence contract, utilizes block chain and intelligence
Contract technology ensure that audit evidence can not be distorted or be forged, and then realizes and carry out depositing card, retrospect, recycling to audit evidence
Closed loop management on the line of equal links, high efficiency that the efficiency and audit evidence for substantially increasing audit work recycle and just
Victory has important practical application value.
Detailed description of the invention
Fig. 1 is the flow chart of the audit application solution based on block chain intelligence contract；
Specific embodiment
The present invention is further described below combined with specific embodiments below.
Embodiment 1:
A kind of audit application solution based on block chain intelligence contract, including block chain, intelligent contract and user, intelligence
Energy contract operates on block chain, and a node of block chain has a user, and intelligent contract is to need to determine according to audit operations
The intelligent contract of system.Block chain is the alliance's chain or private chain for supporting data cochain.The signatory of intelligent contract includes audit management
Member, auditor, audit expert, user have one or more roles in audit administrator, auditor or audit expert.
For a intelligent contract, the audit administrator is 1, is responsible for intelligent contract, auditor, audit expert
It is managed；Auditor is 1 or 1 or more, is responsible for that the audit evidence of audit project is arranged and submitted；Audit expert
It is 1 or 1 or more, all audit expert forms audit expert group, and audit expert is responsible for pair as audit panel member
The evidence that auditor submits is audited and is confirmed.The management that audit administrator carries out intelligent contract, auditor, audit expert
It include: newly-increased, deletion or the intelligent contract of update；Auditor and audit specialist role are added on intelligent contract；By auditor and
Audit specialist role is assigned to user.
Based on the audit application solution of block chain intelligence contract, as shown in Figure 1, mainly comprising the steps that
1) audit evidence of audit project is submitted to block chain by intelligent contract by auditor, and flag state is to true
Recognize；
2) audit panel member checks the audit evidence of auditor's offer by intelligent contract, and with " agreement " and " anti-
It is right " it is fed back as response by intelligent contract；
3) intelligent contract is directed to some evidence, if after receiving the agreement more than the audit panel member of half, automatically
The state of audit evidence is changed to formally, and is saved in block chain；If received anti-more than the audit panel member of half
To rear, evidence is changed in vain automatically, and be saved in block chain, as use of tracing to the source；
4) auditor passes through the state for the audit evidence that intelligent contract can know that oneself is submitted, for being audited by expert group
For invalid audit evidence, which can resubmit fresh evidence.
The concrete mode that examination proofs are saved in block chain be audit panel member " agreement " or " opposition " constitute area
The ballot of block chain common recognition, the audit evidence that agreement or opposition more than half can trigger block chain and will have agreed to or oppose are beaten
Packet generates new block, is added in block chain, can not be modified again to the audit evidence.The new block, the data of record
In addition to audit evidence, can also there are the auditor's information for uploading audit evidence, the audit expert info for auditing audit evidence, audit
Administrator information, intelligent contract information, upload or the temporal information for auditing audit evidence.
Claims (9)
1. a kind of audit application solution based on block chain intelligence contract, which is characterized in that including block chain, intelligent contract
And user, the intelligent contract operate on block chain, a node of the block chain has a user, the intelligence
Energy contract is the intelligent contract for needing to customize according to audit operations.
2. the audit application solution according to claim 1 based on block chain intelligence contract, which is characterized in that described
Block chain be the alliance's chain or private chain for supporting data cochain.
3. the audit application solution according to claim 1 based on block chain intelligence contract, which is characterized in that described
Block chain support one or more intelligent contracts to run on it.
4. the audit application solution according to claim 1 based on block chain intelligence contract, which is characterized in that described
User have audit administrator, auditor or audit expert in one or more roles, the signature of the intelligent contract
Side includes audit administrator, auditor, audit expert.
5. the audit application solution according to claim 4 based on block chain intelligence contract, which is characterized in that for
A intelligence contract, the audit administrator are 1, are responsible for being managed intelligent contract, auditor, audit expert；It examines
Meter person is 1 or 1 or more, is responsible for that the audit evidence of audit project is arranged and submitted；The expert that audits is 1 or 1
More than, all audit experts form audit expert group, are responsible for that the evidence that auditor submits is audited and confirmed.
6. the audit application solution according to claim 5 based on block chain intelligence contract, which is characterized in that described
Intelligent contract, auditor, audit expert are managed, comprising: newly-increased, deletion updates intelligent contract；On intelligent contract
Add auditor and audit specialist role；Auditor and audit specialist role are assigned to user.
7. any audit application solution based on block chain intelligence contract, feature exist according to claim 1~6
In, comprising the following steps:
1) audit evidence of audit project is submitted to block chain by intelligent contract by auditor, and flag state is to be confirmed；
2) audit panel member checks the audit evidence of auditor's offer by intelligent contract, and with " agreement " or " opposition " work
It is fed back for response by intelligent contract；
3) intelligent contract is directed to some audit evidence, if after receiving the agreement more than the audit panel member of half, automatically
The state of audit evidence is changed to formally, and is saved in block chain；If received anti-more than the audit panel member of half
To rear, evidence is changed in vain automatically, and be saved in block chain, as use of tracing to the source；
4) auditor passes through the state for the audit evidence that intelligent contract can know that oneself is submitted, for being nothing by expert group's audit
The audit evidence of effect, the auditor can resubmit new audit evidence.
8. the audit application solution according to claim 7 based on block chain intelligence contract, which is characterized in that save
Concrete mode to block chain be audit panel member " agreement " or " opposition " constitute block chain common recognition ballot, be more than
The audit evidence that the agreement or opposition of half can trigger block chain and will have agreed to or oppose is packaged, and new block is generated, and is added
Into block chain, the audit evidence can not be modified again.
9. the audit application solution according to claim 8 based on block chain intelligence contract, which is characterized in that described
New block, the data of record can also have the auditor's information for uploading audit evidence, audit audit card in addition to audit evidence
According to audit expert info, audit administrator information, intelligent contract information, upload or the temporal information for auditing audit evidence.
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| Application Number | Priority Date | Filing Date | Title |
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| CN201910762526.6A CN110503538A (en) | 2019-08-16 | 2019-08-16 | A kind of audit application solution based on block chain intelligence contract |
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| CN201910762526.6A CN110503538A (en) | 2019-08-16 | 2019-08-16 | A kind of audit application solution based on block chain intelligence contract |
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Cited By (2)
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| CN111476548A (en) * | 2020-04-16 | 2020-07-31 | 山东师范大学 | Title review method and system based on block chain |
| CN113592453A (en) * | 2021-07-30 | 2021-11-02 | 上海万向区块链股份公司 | Information system operation compliance examination method and system based on block chain |
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Cited By (4)
| Publication number | Priority date | Publication date | Assignee | Title |
|---|---|---|---|---|
| CN111476548A (en) * | 2020-04-16 | 2020-07-31 | 山东师范大学 | Title review method and system based on block chain |
| CN111476548B (en) * | 2020-04-16 | 2024-01-23 | 山东师范大学 | Title review method and system based on blockchain |
| CN113592453A (en) * | 2021-07-30 | 2021-11-02 | 上海万向区块链股份公司 | Information system operation compliance examination method and system based on block chain |
| CN113592453B (en) * | 2021-07-30 | 2023-11-24 | 上海万向区块链股份公司 | Information system operation compliance examining method and system based on block chain |
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