Research On The Application Of Blockchain Technology In The Internal Audit Of Grass-roots Central Banks

Internal audit is an important part of China’s audit supervision system,an inevitable need to adapt to social and economic development,and an effective means to promote the modernization of the country’s governance system and governance capacity.This requires us to pay attention to the improvement of audit quality while the rapid development of social economy and technology,so that audit technology and economic development can maintain "synchronous growth".As one of the important underlying support technologies in the era of digital economy,blockchain technology has been included in the list of strategic and forward-looking technologies in the 14 th five year plan for the development of digital economy,and its important role in promoting the construction of digital economy has been emphasized.Blockchain technology and modern audit operations are inherently coupled,which can greatly promote the reform of audit technology and methods.As the cornerstone and important guarantee for the development of the central bank’s internal management,the internal audit of grass-roots central banks should also closely follow the trend of informatization and intelligence,integrate scientific and technological forces,actively innovate audit modes,audit methods and methods,and effectively improve audit efficiency and audit quality in the digital economy era.Blockchain technology has unique advantages such as distributed ledger,asymmetric encryption,consensus mechanism,timestamp,smart contract,etc.it can provide strong technical support for the digital transformation of internal audit of grass-roots central banks,and effectively improve the level of audit informatization and intelligence.Therefore,it is of great significance to explore the application of blockchain technology in the internal audit of grass-roots central banks to promote the innovative development and reform of the audit industry.This paper takes blockchain technology as the core,through sorting out the domestic and foreign research results of the internal audit of the central bank,blockchain technology and the application and development of blockchain technology in internal audit,combining the actual situation of the internal audit work of the grass-roots central bank,selects X Branch of the People’s Bank of China as the research object,introduces the current situation of internal audit informatization in detail,and analyzes the existing problems,The main problems are summarized as follows: First,the audit data collection is not timely,which affects the effectiveness of audit data;Second,the transmission of audit data is prone to distortion,which affects the security of audit data;Third,the audit data storage is not safe,affecting the integrity of audit data;Fourth,the analysis of audit data is inaccurate,which affects the reliability of audit data.Aiming at the existing problems,this paper analyzes the necessity and feasibility of the application of blockchain technology in the internal audit of grassroots central banks.On this basis,it uses blockchain technology to build the internal audit model of grassroots central banks based on blockchain technology,including the internal audit data center,the blockchain technology resource server,the internal audit information processing and application module,and the real-time access platform for internal audit The audit data preprocessing stage,the audit evidence collection and analysis stage and the audit report generation and output stage are specifically applied.By effectively applying the blockchain technology to the internal audit of grassroots central banks,we can better realize the digital transformation of the internal audit of grassroots central banks,promote the quality and efficiency of the internal audit work,further improve the governance level and risk prevention ability of grassroots central banks,and ensure the stability and long-term development of grassroots central banks.