| 000 -LEADER |
|---|
| fixed length control field |
02614nam a2200241 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
APU |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20230502184042.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
200812b2019 xxu||||| |||| 00| 0 eng d |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
PG-24-0133 |
| 100 0# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
MOEZ MUSTAFA (TP043928) |
| 9 (RLIN) |
46133 |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
DISRUPTING FRAUD : |
| Remainder of title |
AUDIT IN THE DIGITAL WORLD - A BLOCKCHAIN PERSPECTIVE / |
| Statement of responsibility, etc |
MOEZ MUSTAFA. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Kuala Lumpur : |
| Name of publisher, distributor, etc |
Asia Pacific University, |
| Date of publication, distribution, etc |
2019. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
84 pages : |
| Other physical details |
illustrations ; |
| Dimensions |
30 cm. |
| 502 ## - DISSERTATION NOTE |
|---|
| Dissertation note |
A project submitted in partial fulfillment of the requirements of Asia Pacific University of Technology and Innovation for the degree of B.A. (Hons) in Accounting and Finance with specialism in Forensic Accounting (UC3F1902AF(FA)). |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
The increasing adaption of Blockchain technology internationally has had many implications towards the business environment, including its control environment, controls and the perceived reliability, transparency and integrity of the transactions and system. Although the mechanism for this technology seems strong, with the use of the private keys, protocol consensus, validation protocols, triple entries and Smart Contracts, there are still ways to apparently manipulate the ecosystems, depending on size, complexity, validation nodes protocols, etc. This qualitative research interviewed seven experts to gauge the actual risk environment. The main aim of this research was to assess the changes to the auditing profession and its relevance. Though the changes expected is magnified, the auditing procedures would possibly focus on more predictive and analytical relevance, focusing on related and associated parties and ultimately, trying to opine if a transaction not only falls within the validation protocols, but ultimately, the legitimacy of the overall process. Audit trails leading to related parties and intentions to deceive would definitely be a priority. Although the strong trails would seem as a deterrent for would be fraudsters, it is expected that audit would still be relevant to pick up the scent. In order to achieve this balance, a hybrid between the traditional audit and information technology (IT) audit is predicted. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Blockchains (Databases) |
| 9 (RLIN) |
46134 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Auditing. |
| 9 (RLIN) |
46135 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Accounting |
| General subdivision |
Technological innovations. |
| 9 (RLIN) |
46136 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Finance |
| General subdivision |
Technological innovations. |
| 9 (RLIN) |
46137 |
| 700 0# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Ms. Geetha Rubasundram |
| Relator term |
Supervisor. |
| -- |
47332 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
https://cas.apiit.edu.my/cas/login?service=https://library.apu.edu.my/apres/ |
| Link text |
Available in APres |
| Public note |
- Requires login to view full text. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Koha item type |
Undergraduate Theses |
