Digitalization of Public Financial Audit: A Review of Blockchain Technology

Yıl 2023, Cilt: 7 Sayı: 1, 187 - 207, 31.01.2023

Abdulkerim Eroğlu

https://doi.org/10.29023/alanyaakademik.1095833

Cited By: 1

Öz

The way of using the current internet technology has some risks. Applications configured in a centralized structure can be vulnerable to cyber attacks, and personal errors can cause data significant problems. In this context, blockchain technology is considered to be a highly innovative development with its decentralized distributed registration method and its unique functioning process. The potential it holds that attracted the attention of government agencies, and some attempts have been made at limited level. In this context, the aim of the study is to explore how blockchain technology can be handled in public financial audit. Because corruption, abuse of public power, the lack of transparency of public accounts, and the administrative disruptions in the audit bring the solution of the issue to the agenda with innovative technologies. The solution of such problems seen in many countries will contribute to the realization of positive results such as ensuring efficiency in the allocation of public resources, preventing corruption, strengthening accountability that determines the limits of authority and discretion.

Anahtar Kelimeler

Public Financial Audit, Blockchain Technology, Smart Contracts, Accountability

Kamu Mali Denetiminin Dijitalleşmesi: Blokzincir Teknolojisinin İncelenmesi

Öz

Mevcut internet teknolojisinin kullanım yöntemi bir takım riskler barındırmaktadır. Merkezi bir yapıda yapılandırılan uygulamalar siber saldırılara karşı savunmasız kalabilmektedir. Benzer şekilde bireysel hatalar da önemli veri sorunlarına yol açabilmektedir. Bu bağlamda blokzincir teknolojisi, merkezi olmayan dağıtık kayıt yöntemi ve kendine özgü işleyen süreci ile oldukça yenilikçi bir gelişme olarak kabul edilmektedir. Barındırdığı potansiyel, devlet kurumlarının da dikkatini çekmiş ve sınırlı düzeyde bazı girişimler yapılmıştır. Çalışmanın amacı bu kapsamda blokzincir teknolojisinin kamu mali denetiminde nasıl ele alınabileceğinin araştırılmasıdır. Zira yolsuzluk, kamu gücünün kötüye kullanımı, kamu hesaplarının şeffaf olmaması ve denetimde meydana gelen aksaklıklar konunun yenilikçi teknolojilerle çözümünü gündeme getirmektedir. Birçok ülkede görülen bu tür sorunların çözümü ile kamu kaynakların tahsisatında etkinliğin sağlanması, yolsuzlukların önlenmesi, yetki ve takdir sınırlarını belirleyen hesap verilebilirliğin güçlendirilmesi gibi olumlu sonuçların doğumuna katkı sağlanacaktır.

Anahtar Kelimeler

Mali Denetim, Blokzincir Teknolojisi, Akıllı Sözleşmeler, Hesap Verilebilirlik.

Kaynakça

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