Green Growth Information System in the Digital CSR with Impact of SDG 8 to Blockchain Based Practical Internal Audit: Internal Audit in Blockchain Environment and System of SDG 8 Growth Information

The use of blockchain technology presents new avenues for enhancing auditing capabilities, particularly in smart internal audit, thereby enabling entities to achieve their sustainable development goals. Still, the relevance of this discovery in public sector contexts is somewhat restricted. The main aim of this paper is to analyze how blockchain-based internal auditing (BBIA) affects the attainment of sustainable development target 8 (SDG8). It also looks at whether the degree of digital green corporate social responsibility (DGCSR) moderates this link inside public sector organizations (PSOs) in Vietnam, a nation marked as a growing and developing one. Accountants in Vietnamese PSOs were given a cross-sectional survey applying nonprobability convenience and snowball sampling techniques. We applied a structural equation model (SEM) to test the proposed hypotheses. The results revealed that BBIA significantly enabled SDG8 to be advanced. Moreover, the findings suggested that DGCSR facilitated this connection. According to the study's conclusions, organizations can foster corporate social responsibility and attain SDGs in their growth trajectory by refining their internal auditing methods.