2020年区块链和内部控制报告 - COSO（英文版）（32页）.pdf

1、C o m m i t t e e o f S p o n s o r i n g O r g a n i z a t i o n s o f t h e T r e a d w a y C o m m i s s i o n Sponsored By The information contained herein is of a general nature and based on authorities that are subject to change. Applicability of the information to specific situations should b

2、e determined through consultation with your professional adviser, and this paper should not be considered substitute for the services of such advisors, nor should it be used as a basis for any decision or action that may affect your organization. Jennifer Burns | Amy Steele | Eric E. Cohen | Dr. Sri

3、 Ramamoorti T H E C O S O P E R S P E C T I V E G ove r n a nce an d I n ter n al Con t rol B LO C KC H A I N A N D I N T E R N A L CO N T R O L This project was commissioned by the Committee of Sponsoring Organizations of the Treadway Commission (COSO), which is dedicated to providing thought leade

4、rship through the development of comprehensive frameworks and guidance on enterprise risk management, internal control, and fraud deterrence designed to improve organizational performance and governance and to reduce the extent of fraud in organizations. COSO is a private-sector initiative jointly s

5、ponsored and funded by the following organizations: American Accounting Association (AAA) American Institute of CPAs (AICPA) Financial Executives International (FEI) The Institute of Management Accountants (IMA) The Institute of Internal Auditors (IIA) Acknowledgements We would like to recognize and

6、 thank Yoland Sinclair, Manager, Deloitte it is blockchain plus something that is most successful. As a foundational technology, blockchain has the potential to radically change the global digital business landscape that would, in turn, have significant impact on almost everything else. As organizat