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中国银行业协会启动区块链验证银行审计函

2020-12-24 12:06

 

上周,中国银行业协会(China Banking Association)推出了一个新的区块链解决方案来验证银行审计函,该方案是与中国注册会计师协会(Chinese Institute of Certified Public Accountants)联合开发的。已有100多家银行和审计公司申请加入该网络。


通常在公司审计期间,审计人员会要求银行出具证明银行余额存在的信函。其中一个挑战是银行的纸质信件可以伪造。


从表面上看,这听起来像是一个无聊的后台解决方案。然而,影响可能是深远的,是一个非常强大的使用区块链。例如,Wirecard崩溃的核心问题之一据说是缺乏支持大额银行余额的银行信函,这通常会导致审计失败。


如果这类安慰信在区块链上存储有银行电子签名的散列或指纹,就有可能证明银行信件是由银行发出的,而不是在图形程序中编辑的。


新的解决方案处理从申请银行信函、其授权到提供信函的整个过程。另一个风险也被提到了——一个未经授权的人可能会要求审计信,而不是审计员。因此,银行也需要知道申请信的请求是被授权的。


出于安全考虑,平台并不存储信函本身,而是记录提供信函的过程。全球最大的银行中国工商银行(ICBC)也通过提供工行印章链参与了这一解决方案。


这绝不是CBA的第一次尝试。两年前,它推出了针对国内信用证和福费廷的贸易融资解决方案。

 

Last week the China Banking Association unveiled a new blockchain solution to verify bank audit letters, developed alongside the Chinese Institute of Certified Public Accountants. More than a hundred banks and audit firms have applied to join the network.

Typically during a company audit, the auditors ask for a letter from banks to prove that a bank balance exists. One of the challenges is that paper letters from the bank can be forged.

On the face of it, this sounds like a boring back-office solution. However, the impact can be far-reaching and is a very strong use of a blockchain. For example, one of the key issues at the heart of the Wirecard collapse was allegedly the lack of bank letters supporting large bank balances, which usually would result in an audit failure.

If these sorts of comfort letters have a hash or fingerprint stored on a blockchain with a bank’s electronic signature, it will be possible to prove that a bank letter was issued by the bank and not edited in a graphics program.

The new solution deals with the entire process from applying for the bank letters, its authorization, and providing the letter. Another risk is also addressed – that an unauthorized person might ask for the letter, rather than the auditor. Hence, the banks also need to know that the request for the letter is authorized.

For security reasons, the platform does not store the letter itself, but logs the process of providing the letter. The world’s largest bank, the Industrial and Commercial Bank of China, is also involved in the solution by providing its ICBC Seal Chain.

It’s by no means the CBA’s first blockchain endeavor. Two years ago, it launched a trade finance solution for domestic Letters of Credit and forfaiting.

 

来自: Ledger Insights