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How Hyperledger contributes (business):
- Blockchain is a decentralized ledger managed by a network of users. Each user is identified by a unique digital signature and all transactions must be approved by a set of consensus rules before the block can be added to the chain; this is one reason why it is seen as so secure and reliable.
How Hyperledger contributes (technology):
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CM sector and stakeholder obstacles or scenarios:
- Document and reconcile complex and disparate information from multiple sources
- Audit strategies for complex systems, with auditors making decisions about what level of audit is required, how data should be captured, and the type of audit analytics needed.
- Reduce the auditor's role in checking and validating account transactions - moving them further up the value chain
CM sector priority goals:
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Related resources to address noted obstacles and goals:
Works Cited
Are auditors ready for blockchain? The audit profession is eyeing blockchain. Accounting Today. 2017;(9). http://search.ebscohost.com.ezproxy.umuc.edu/login.aspx?direct=true&db=edsgao&AN=edsgcl.502694087&site=eds-live&scope=site. Accessed August 26, 2019.