Evaluating Blockchain and Internal Control Through a COSO Lens
While blockchain is still a mystery to many people, Big 4 surveys indicate that blockchain is critical and amongst the top-five strategic priorities for the majority of larger businesses surveyed, and that more than three-quarters of those responding to such executive surveys are actively involved in blockchain themselves. Individually, professional bodies associated with the business reporting supply chain are delivering their own guidance and thought-leadership materials (1).