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Image by Michael Förtsch

Blockchain and Internal Control

Image by Conny Schneider
Image by Killian Cartignies

Blockchain and Internal Control: The COSO Perspective

COSO releases a new paper, sponsored by Deloitte, providing perspectives for using the COSO Internal Control – Integrated Framework (2013) to evaluate risks related to the use of blockchain in the context of financial reporting and to design and implement controls to address such risks. It is intended to help inform decisions regarding oversight, risks, and internal control over financial reporting (ICFR) in a blockchain environment.

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