CAQ Releases Publication on Digital-Asset Considerations for Audit Committees
May 31, 2023
The CAQ has released a publication Continuing Your Digital Assets Journey — A Tool for Audit
Committees. The publication “examines key digital
asset-related topics and provides questions for audit committees to consider when
discussing these topics with management and the external auditor.” Specific topics
covered include:
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The legal and regulatory environment.
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Risk assessment.
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Safeguarding digital assets.
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Third-party service providers.
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Accounting and auditing considerations.