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Practical Techniques for Providing Assurance Related to Blockchain Systems
Below is a long-form, comprehensive guide on practical techniques for providing assurance related to blockchainsystems. The goal is to help auditors, assurance professionals, risk managers, and even non-technical executives understand how one goes about verifying blockchain transactions, what precisely is being assured, and why specialized (but not always ultra-technical) steps may be required. We’ll explore proof-of-work (and briefly proof-of-stake) mechanics, discuss audit tokens and specialized tools, and clarify scenarios where…
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Blockchain and Cryptocurrency: What Internal Auditors Need to Know
Blockchain technology and cryptocurrency have captured significant headlines over the past decade—ranging from Bitcoin’s meteoric price swings to enterprise adoption of blockchain networks for supply chain traceability. While not every organization deals with digital assets or distributed ledgers today, the relevance of blockchain and cryptocurrency to internal audit is growing. From major banks exploring digital…
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