| TTEC627 Blockchain Applications in Auditing and Assurance | |
| Campus: | South Eveleigh, NSW 2015 |
| Units of Credit: | 3 |
| Prerequisite or Corequisite: | TACC608 Auditing and Assurance Services |
| EFTSL*: | 0.125 |
| Indicative Contact Hours per Week: | 1.5 |
| Tuition Fee | See Tuition Fee Schedule |
| Application Date: | See Key Dates |
| Unit Overview: | |
| This unit prepares students for a grounding in the use of blockchain technologies for audit and assurance operations. It introduces the concept of disintermediation of the audit process through blockchain and the principles of propagation, permanence and programmability underpinning it. The unit classifies blockchain applications and inputs, and examines them for their suitability in aiding audits. The production of a blockchain transaction output is assessed as are blockchain protocols for auditing. Strategies for the mitigation of risk of utilising blockchain are debated as is the role of the tax authority. Ledger accuracy and multi-site, multi-party audit and assurance transaction traceability is evaluated along with self-executing versus controlled audit operations using blockchain. | |
*EFTSL = Equivalent full-time study load
