Trippel bokføring − Triple Entry Accounting

Double-entry bookkeeping has two weaknesses

The first weakness is the creation and presentation of alternative and fictitious accounts to different stakeholders, which can be difficult to uncover. This type of fraud is the oldest trick in the book and remains a challenge in modern times. Bernie Madoff and Enron (which brought down the audit giant Arthur Andersen) are two examples of such scandals.

The second weakness is that accounting information is still difficult to reconcile with third parties across data silos.

Triple Entry Accounting

Triple-entry accounting addresses these two weaknesses associated with double-entry bookkeeping. Triple-entry accounting is an extension of double-entry bookkeeping. A third entry can be recorded in a shared ledger in the form of a blockchain. This makes it possible to verify that the figures belong to the same ledger. Furthermore, the figures can be more easily reconciled across data silos through the blockchain.

The Original Article was written in Norwegian

Revisor bruker mye av sin tid på å innhente revisjonsbevis. Både kvalitet, mengde og tidsbruk kan forbedres ved hjelp av en ny teknikk kalt Trippel bokføring. I denne artikkelen vil jeg forklare konseptet trippel bokføring (Triple Entry Accounting) og hvordan det kan bli til stor hjelp i revisjonsutførelsen. Tekniske forkunnskaper er ikke nødvendig.

Artikkel på Norsk