Interviewees’s concerns according to their knowledge of blockchain
| Audit quality | Audit performance | Compliance | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| (%) of Auditors by understanding categories (%) | Understanding categories | Current standards are sufficient (%) | Increase IT standards (%) | Impact on audit costs (%) | Blockchain governance (%) | Method to change standards (%) | ISO (%) | No standard on data analytics (%) | No standard on Blo ckchain (%) | Reactive (%) | Auditing process (%) | Data quality (%) | Use of a specialist (%) | Auditor responsibility (%) |
| 9 | None | 33 | 0 | 66 | 0 | 0 | 0 | 0 | 66 | 0 | 0 | 0 | 0 | 66 |
| 9 | Basic | 0 | 100 | 33 | 0 | 0 | 0 | 0 | 100 | 67 | 67 | 67 | 33 | 33 |
| 44 | Aware | 20 | 67 | 27 | 7 | 13 | 13 | 40 | 60 | 7 | 7 | 47 | 33 | 13 |
| 9 | Intermediate | 33 | 33 | 0 | 0 | 0 | 0 | 33 | 33 | 33 | 66 | 0 | 33 | 0 |
| 29 | Advanced | 10 | 70 | 40 | 40 | 20 | 10 | 30 | 80 | 40 | 50 | 70 | 0 | 0 |
| Audit quality | Audit performance | Compliance | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| (%) of Auditors by understanding categories (%) | Understanding categories | Current standards are sufficient (%) | Increase IT standards (%) | Impact on audit costs (%) | Blockchain governance (%) | Method to change standards (%) | ISO (%) | No standard on data analytics (%) | No standard on Blo ckchain (%) | Reactive (%) | Auditing process (%) | Data quality (%) | Use of a specialist (%) | Auditor responsibility (%) |
| 9 | None | 33 | 0 | 66 | 0 | 0 | 0 | 0 | 66 | 0 | 0 | 0 | 0 | 66 |
| 9 | Basic | 0 | 100 | 33 | 0 | 0 | 0 | 0 | 100 | 67 | 67 | 67 | 33 | 33 |
| 44 | Aware | 20 | 67 | 27 | 7 | 13 | 13 | 40 | 60 | 7 | 7 | 47 | 33 | 13 |
| 9 | Intermediate | 33 | 33 | 0 | 0 | 0 | 0 | 33 | 33 | 33 | 66 | 0 | 33 | 0 |
| 29 | Advanced | 10 | 70 | 40 | 40 | 20 | 10 | 30 | 80 | 40 | 50 | 70 | 0 | 0 |