RECRUIT AND RETAIN
BLOCK 2 RESOURCES
BROKEN BOTS 'N' BLOCKS
The AICPA's effort in educating professionals and raising awareness about blockchain technology has been phenomenal. It is clear between the report below, the robust courses they've designed on blockchain tailored to the profession, and their engagement with industry experts and trade associations like the Wall Street Blockchain Alliance is helping us advance with technology and prepare our people for the future.
AICPA BLOCKCHAIN IMPACT ON AUDIT REPORT
BLOCKCHAIN FUNDAMENTALS AND DEEP-DIVE EDUCATION
PODCAST ON TAXES AND VIRTUAL CURRENCY
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SPOTLIGHT: SEGREGATION OF DUTIES (S.O.D.)
For students entering the profession, whether audit, finance, tax, or information systems, one important control that should never go away is SEGREGATION OF DUTIES.
This means, for example, that someone who makes cash deposits for the company should not be the one recording the deposit into the system, otherwise money might go missing!
SOD is key to mitigiate risk of fraudulent behavior. Within an accounting system, this can refer to user access and permissions and that's why in a blockchain world you will want to get very familiar with ENDORSEMENT POLICY and how it functions in a blockchain instance.
Minimizing fraud exposure with effective ERP segregation of duties controls
(by RSM Risk Advisory)
Oracle's Documentation on Endorsement Policy
Segregation of Duties (AICPA Case Studies)