تخطى إلى المحتوى
الصفحة الرئيسية » الإصدار 4، العدد 8ـــــ أغسطس 2025 ـــــ Vol. 4, No. 8 » Using blockchain technology to achieve the operation objectives of internal control: A study of the opinions of a sample of academics, auditors, accountants, and computer specialists

Using blockchain technology to achieve the operation objectives of internal control: A study of the opinions of a sample of academics, auditors, accountants, and computer specialists

    Authors

    S D School of Commerce, Gujarat University, India

    [email protected]

    Prof. Dr., S D School of Commerce, Gujarat University, India

    [email protected]

    Abstract

    Blockchain technology has now become one of the essential financial technologies that cannot be dispensed with and has been used to address various topics, including health, real estate, etc, this study aimed to demonstrate the impact of blockchain technology in achieving the first objective of internal control, which is operational objectives, this research explores the importance of this technology and how it can affect internal control, this research follows the descriptive and analytical approach, A questionnaire was distributed to the research sample consisting of academics, auditors, accountants, and computer specialists, the sample amounted to 40 people, The questionnaire was published via Google Forms, and the SPSS program was used for statistical analysis, the results indicated that the use of blockchain technology will achieve the first objective, which is operational objectives.