Scalability and Sustainability in Blockchain Implementations for IT Audit: Challenges and Future Solutions.and communication technologies (ICT) in education and its impact in the area of social sciences, applied to students of general basic
DOI:
https://doi.org/10.55204/trj.v2i1.e14Keywords:
Scalability, sustainability, blockchain, computer auditAbstract
The article addresses the concepts of scalability and sustainability in blockchain implementations for computer auditing. Definitions of scalability are examined, considering factors such as network performance and processing capacity, as well as variability according to the type of blockchain used. It also discusses the economic, environmental and social dimensions of sustainability, highlighting the importance of reducing energy consumption and ensuring social inclusion in blockchain technology access. The article proposes a review on approaches to challenges and solutions to address the challenges identified in the implementation of blockchain technology in IT auditing.
Downloads
References
Argañaraz, Á., Mazzuchelli, A., Albanese, D., & López, M. (2019). Blockchain: un nuevo desafío para la contabilidad y auditoría. http://repositoriodigital.uns.edu.ar/handle/123456789/5135
Astill, J, Dara, M.; Campbell, J, Transparency in Food Supply Chains: A Review of Enabling Technology Solutions, Trends in Food Science & Technology, Vol. 91, pp. 240-247, September 2019.
Benítez, E. (2017). Sindicatura de Comptes de Catalunya. Blockchain, auditoría pública y confianza: un triángulo no equilátero. Recuperado de: http://www.sindicatura.org/es/web/guest/inici?p_auth=g8OFNjAC&p_p_auth=r9MVhxn4&p_p_id= 20&p_p_lifecycle=1&p_p_state=exclusive&p_p_mode=view&_20_struts_action=%2Fdocument_li brary%2Fget_file&_20_groupId=523211&_20_folderId=606604&_20_name=40863
Blockchain.com (2020), Gráficos de Blockchain [en línea] https://www.blockchain.com/charts. Brownworth, Anders (2016), “Blockchain 101: Una demostración visual” MIT, Boston, Massachusetts, USA noviembre [en línea] http://blockchain.mit.edu/how-blockchain-works.
Cepal (2021). Facilitación, comercio y logística en américa latina y el caribe. https://repositorio.cepal.org/bitstream/handle/11362/47098/1/S2100365_es.pdf
Chillo, C. (2022). Análisis comparativo del sistema de auditoría tradicional y un sistema de auditoría Blockchain e IPES (Bachelor’s thesis). UTB-FAFI.
Gavilán, A. J., Zalazar, J. J., Achával, B. F., & Balbi, D. D. (2021). Auditoría en la blockchain: desafíos y oportunidades para los auditores. XVII Simposio Regional de Investigación Contable (Modalidad virtual, 2 de diciembre de 2021)
Gupta, R., Garg, D., & Yadav, N. (2020). Scalability analysis of blockchain networks: A review. In 2020 12th International Conference on Computational Intelligence and Communication Networks (CICN) (pp. 1-5). IEEE.
Imbaquingo, D., Díaz, J., Saltos, T., Arciniega, S., De La Torre, J., & Jesús, J. (2020). Análisis de las principales dificultades en la auditoría informática: una revisión sistemática de literatura. [Analysis of the main difficulties in Computer Auditing: Systematic literature review] Revista Ibérica De Sistemas e Tecnologias De Informaçãon, 427-440
Kouhizadeh, M, Sarkis,J.(2018). Blockchain Practices, Potentials, and Perspectives in Greening Supply Chains, Sustainability, Vol. 10, No. 10, Article No. 3652.
Kouhizadeh, M., Sarkis, Q. (2019) At the Nexus of Blockchain Technology, the Circular Economy, and Product Deletion, Applied Sciences, Vol. 9, No. 8, Article No. 1712.
Kshetri, N.(2018). Blockchain’s Roles in Meeting Key Supply Chain Management Objectives, International Journal of Information Management, Vol. 39, pp. 80-89.
León Torres, A. D. (2020). Blockchain: características y estado actual. Posible efecto sobre la auditoría.
Monllau J, T. M.ª. (2018). La blockchain, una oportunidad para el auditor. Revista de Contabilidad y Dirección. Vol. 27, 61-70.
Mota, S., Fraile, V., & Balbi, D. (2020). Blockchain, criptoactivos e inteligencia artificial (BCIA): desafíos para la contabilidad y la auditoria 4.0. In XVI Simposio Regional de Investigación Contable y XXVI Encuentro Nacional de Investigadores Universitarios del Área Contable (Modalidad virtual, 3 de diciembre de 2020).
Saberi, S., Kouhizadeh, M.(2019). Blockchain Technology and Its Relationships to Sustainable Supply Chain Management, International Journal of Production Research, Vol. 57, No. 7, pp. 2117-2135.
Tang, C., Veelenturf, L.(2019). The Strategic Role of Logistics in the Industry 4.0 Era, Transportation Research Part E: Logistics and Transportation Review, Vol. 129, pp. 1-11.
Vasarhelyi, M. A., & Halper, F. B. (2018). The continuous audit of online systems. En Continuous Auditing (pp. 87–104). Emerald Publishing Limited.
Vergel V, R. A. (2019). Blockchain: auditoría, contabilidad y normativa.
Wilson S (2017). Cashing in on ATM Malware: A Comprehensive Look at Various Attack Types
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution 4.0 International License.
The authors retain the moral and patrimonial rights of their works. They only give to the right to the first publication of this. Is an open access publication, readers can fully or partially reproduce its content as long as they properly credit the corresponding authors and the journal itself. Tesla Revista Científica undertakes not to make commercial use of the texts it receives and/or publishes.
Our journal is governed by the international policies SHERPA/RoMEO: Green journal: They allow the self-archiving of both the pre-print (draft of a paper) and the post-print (the version corrected and reviewed by peers) and even the final version ( layout as it will be published in the journal).
See also "Copyright and licences".
