Research On The Whole Process Audit Of Engineering Construction Projects Based On Blockchain Technology

In today’s rapid development of modern technology,the increasing amount of investment in fixed assets,the expanding scope of audit operations and the growing development of information technology have all put forward higher-level requirements for audit work.Under the traditional information management mode,the audit of engineering projects has been using traditional methods,which has problems in terms of audit information,audit timeliness and audit costs.For this reason,there is an urgent need to explore new audit models to improve the effectiveness and efficiency of auditing.In recent years,with the maturity of blockchain technology,the idea of "blockchain+audit" has emerged.Based on this,this paper proposes a blockchain audit mode for the whole-process of engineering building projects,which realises the transformation of audit work from post-correction to pre-warning and control in the process.The work mainly revolves around the following aspects:Firstly,by combing through relevant literature and combining the actual situation of engineering projects,starting from the problems existing in traditional audit methods:difficulty in guaranteeing the authenticity of information,low degree of automation,difficulty in identifying specific risks,lack of follow-up rectification and implementation and difficulty in tracing engineering information,the technical characteristics of blockchain are used as an entry point to apply blockchain technology to the whole-process audit of engineering construction projects.Secondly,the basic theories related to blockchain and engineering audit at home and abroad are collated to lay a theoretical foundation for building an audit model based on blockchain technology.Then,the fit analysis is carried out from the engineering subject,trust mechanism and smart contract,the design objectives and principles of the model are introduced,the three different types of blockchain are compared and analysed,the coalition chain is selected to build the system,the network node model of blockchain is established,and each network node within the model is classified and defined according to the rules.Construct a blockchain-based whole-process audit model for engineering construction projects consisting of four major parts:engineering management data module,audit analysis module,audit report access module and blockchain service module,and provide detailed descriptions of the functions of each module within the model,and introduce the two core working mechanisms of the model-"consensus mechanism" and "smart contract".Then,empirical analysis is carried out with actual cases,introducing the background as well as characteristics of the cases,analysing the application scenarios of the blockchain-based whole-process audit model for engineering construction projects,and then comparing and analysing the application effects before and after the application of the model as well as the engineering audit write-downs,and putting forward follow-up guarantee strategies with the characteristics of its own structure.The results show that this model can effectively compensate for the problems of audit lag,poor information reliability and high audit cost caused by single audit method,high project requirements,long audit time span,complex project contract structure and many professions involved in the project,realise the traceability of engineering project information,intelligent audit,broaden audit methods and achieve the transformation of audit from post-correction to pre-warning and control in the process The goal of blockchain auditing is to achieve the goal of changing from post-correction to pre-warning and control.The construction of the blockchain audit model lays a theoretical foundation for the design of the subsequent audit data platform,and the case study provides a certain reference value for the implementation of the whole-process audit of construction projects,and provides reference significance for the subsequent integration of "blockchain+audit industry".