Practice of using blockchain technology in auditing activities

When confirming the conformity of the activities of an organization a necessary and sufficient condition is the confirmation of its compliance with the established requirements. This is also true for the activities of testing laboratories, for which an important condition is the confirmation of its competence, which is carried out in practice through the procedure of auditing. Nowadays, due to objective circumstances, audits can be carried out both in an on-site and remote format which imposes certain requirements on all participants of this process. The authors analyze the possibilities and prospects of the organization and conduct of audits in the form of remote audit through the use of blockchain technology. Accordingly, attention is paid to the specifics of organizing and conducting of remote audit, ensuring its effectiveness on the basis of risk-based approach, recommendations are offered to improve this type of activity in the organizations of the national economy. The analysis of normative and legislative documents regulating the order of organization and conduction of audits with the help of blockchain technologies was made by the authors. Also the description of the methodology of preparation for the audit to confirm the competence of the testing laboratory using digital technology (blockchain) is presented.