| Abstract [eng] |
This paper examines the application of blockchain technology in the financial auditing processes of peer-to-peer lending platforms with the aim of increasing data transparency and reliability and reducing the risk of manual work and human error. The rapid growth of the P2P lending market increases the requirements for the integrity and traceability of financial data, but traditional reporting processes often rely on manual data processing, making them inefficient and vulnerable. The aim of this work is to investigate the applicability of permissioned blockchain technology in the audit processes of peer-to-peer lending platforms and to create a solution model that allows the automation of financial report generation. To achieve this objective, the following tasks were set: to review the principles of blockchain technology and its application possibilities in financial reporting, to assess the advantages of its integration for the transparency and reliability of P2P platforms, to analyze the challenges and limitations of implementation, to create and implement a prototype, and to evaluate its performance under realistic load conditions. Both qualitative and quantitative methods were used in the study. An analysis and synthesis of scientific literature was performed, a decision architecture was modeled, and a prototype of a permissioned blockchain based on Hyperledger Fabric technology was designed and implemented. In the practical part, experimental measurements were performed to evaluate the system's performance, latency, resource usage, and financial report generation time by changing network configurations and data volumes. The results of the work showed that a permissioned blockchain can be effectively applied to the automated generation of financial reports on peer-to-peer lending platforms. In the developed prototype, all financial events (loan issuance and repayment) are recorded immutably and in real time, and smart contracts automatically generate report data without additional human intervention. Experiments have shown that when processing up to 10,000 loans, a financial report is generated in approximately 5 seconds, and the system's resource requirements remain low. The maximum throughput achieved significantly exceeds the actual transaction flows of P2P platforms and can therefore be considered a technical reserve. This leads to the conclusion that blockchain technology increases the traceability of financial data, ensures its integrity, and improves the transparency of the audit process. However, the practical application of such a solution requires updates with the existing legal and regulatory environment, particularly regarding data protection (GDPR) and reporting forms. A properly selected blockchain configuration allows the solution to be adapted to the real operating conditions of peer-to-peer lending platforms. This paper consists of 67 pages, with 4 tables, 30 figures, and 2 appendices. |
