USING BLOCKCHAIN TECHNOLOGY TO ACHIEVE TRANSPARENCY AND DISCLOSURE AS ONE OF THE OBJECTIVES OF INTERNAL CONTROL / A STUDY OF THE OPINIONS OF A SAMPLE OF ACADEMICS, AUDITORS, ACCOUNTANTS, AND COMPUTER SPECIALISTS

Blockchain technology is currently one of the most important technologies used to address many topics, This research aims to use this technology to achieve transparency and disclosure as one of the objectives of internal control, This research explores the importance of using this technology in light of recent developments and how it can contribute to achieving internal control objectives, This research follows a descriptive and analytical approach, A questionnaire was distributed to the research sample consisting of academics, auditors, accountants, and computer specialists, the sample contain 50 personThe questionnaire was published via Google Forms, and SPSS was used for statistical analysis, The results indicated that the use of blockchain technology will contribute to achieving transparency and disclosure, and thus achieving internal control objectives.