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BLOCKCHAIN AND INTERNAL CONTROL - COSO

BLOCKCHAIN AND INTERNAL CONTROL - COSO

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Observations and Implications ... Assessment Blockchain creates new risks and simultaneously helps to mitigate extant risks, by promoting accountability, maintaining record integrity, and providing an irrefutable record (i.e., a person or ... The inherent attributes of blockchain promote enhanced visibility of transactions and availability of data,

  Assessment, Implications, Risks, Inherent

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