This course will be an overview of:
- Distributed Trust and Auditing
- Auditing, Standards, Blockchain, and Future of Assurance
After completing this course, the learner should be able to:
- Define blockchain enabled distributed trust versus centralized trust.
- Show how blockchain distributed ledger will change accounting and assurance.
- Describe COSO and COBIT, andhow standards can apply in a blockchain environment.
- Define continuous auditing and smart contracts.
- Illustrate smart contract rules to autonomously enforce agreed-upon transactions in distributed trust.
- Discuss the potential effects of blockchain.
- Describe how smart contracts can facilitate continuous auditing, internally and externally focused.
- Describe how blockchain and smart contracts can enforce segregation of duties and verify accuracy and timeliness of transactions.
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