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Author: Shaun Aghili
Publisher: CRC Press
ISBN: 1000776972
Category : Business & Economics
Languages : en
Pages : 294
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Book Description
The 21st century has been host to a number of information systems technologies in the areas of science, automotive, aviation and supply chain, among others. But perhaps one of its most disruptive is blockchain technology whose origin dates to only 2008, when an individual (or perhaps a group of individuals) using the pseudonym Satoshi Nakamoto published a white paper entitled Bitcoin: A peer-to-peer electronic cash system in an attempt to address the threat of “double- spending” in digital currency. Today, many top-notch global organizations are already using or planning to use blockchain technology as a secure, robust and cutting-edge technology to better serve customers. The list includes such well-known corporate entities as JP Morgan, Royal Bank of Canada, Bank of America, IBM and Walmart. The tamper-proof attributes of blockchain, leading to immutable sets of transaction records, represent a higher quality of evidence for internal and external auditors. Blockchain technology will impact the performance of the audit engagement due to its attributes, as the technology can seamlessly complement traditional auditing techniques. Furthermore, various fraud schemes related to financial reporting, such as the recording of fictitious revenues, could be avoided or at least greatly mitigated. Frauds related to missing, duplicated and identical invoices can also be greatly curtailed. As a result, the advent of blockchain will enable auditors to reduce substantive testing as inherent and control audit risks will be reduced thereby greatly improving an audit’s detection risk. As such, the continuing use and popularity of blockchain will mean that auditors and information systems security professionals will need to deepen their knowledge of this disruptive technology. If you are looking for a comprehensive study and reference source on blockchain technology, look no further than The Auditor’s Guide to Blockchain Technology: Architecture, Use Cases, Security and Assurance. This title is a must read for all security and assurance professionals and students looking to become more proficient at auditing this new and disruptive technology.
Author: Shaun Aghili
Publisher: CRC Press
ISBN: 1000776972
Category : Business & Economics
Languages : en
Pages : 294
Get Book Here
Book Description
The 21st century has been host to a number of information systems technologies in the areas of science, automotive, aviation and supply chain, among others. But perhaps one of its most disruptive is blockchain technology whose origin dates to only 2008, when an individual (or perhaps a group of individuals) using the pseudonym Satoshi Nakamoto published a white paper entitled Bitcoin: A peer-to-peer electronic cash system in an attempt to address the threat of “double- spending” in digital currency. Today, many top-notch global organizations are already using or planning to use blockchain technology as a secure, robust and cutting-edge technology to better serve customers. The list includes such well-known corporate entities as JP Morgan, Royal Bank of Canada, Bank of America, IBM and Walmart. The tamper-proof attributes of blockchain, leading to immutable sets of transaction records, represent a higher quality of evidence for internal and external auditors. Blockchain technology will impact the performance of the audit engagement due to its attributes, as the technology can seamlessly complement traditional auditing techniques. Furthermore, various fraud schemes related to financial reporting, such as the recording of fictitious revenues, could be avoided or at least greatly mitigated. Frauds related to missing, duplicated and identical invoices can also be greatly curtailed. As a result, the advent of blockchain will enable auditors to reduce substantive testing as inherent and control audit risks will be reduced thereby greatly improving an audit’s detection risk. As such, the continuing use and popularity of blockchain will mean that auditors and information systems security professionals will need to deepen their knowledge of this disruptive technology. If you are looking for a comprehensive study and reference source on blockchain technology, look no further than The Auditor’s Guide to Blockchain Technology: Architecture, Use Cases, Security and Assurance. This title is a must read for all security and assurance professionals and students looking to become more proficient at auditing this new and disruptive technology.
Author: Saurav K. Dutta
Publisher: Emerald Group Publishing
ISBN: 1789738679
Category : Business & Economics
Languages : en
Pages : 223
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Book Description
Blockchain is a disruptive technology potentially impacting how economic transactions are recorded, stored, and verified. Despite such ramifications, there is a lack of literature discussing this from the accountant’s perspective. Through real-world cases this book distils an abstract technology to relatable experiences for business professionals.
Author: Frederick Betz
Publisher: John Wiley & Sons
ISBN: 0470927577
Category : Technology & Engineering
Languages : en
Pages : 384
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Book Description
Written by the author who helped crystalize the field of technology management and the management of innovation with the first two editions of Managing Technological Innovation, this Third Edition brings the subject in line with current business strategy. It also presents information in a newer organized format that aligns more closely with how the topics are presented and discussed in the classroom. Also included is a wider discussion of how science and technology interact with the global economy.
Author: Shaun Aghili
Publisher: CRC Press
ISBN: 1040165265
Category : Computers
Languages : en
Pages : 234
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Book Description
Blockchain technology is a digital ledger system that allows for secure, transparent and tamper-proof transactions. It is essentially an often decentralized, distributed, peer-to-peer database that is maintained by a network of computers instead of a single entity, making it highly resistant to hacking and data breaches. By providing greater security, transparency and efficiency, blockchain technology can help to create a more equitable and sustainable world. Blockchain technology has the potential to help mankind in various ways, some of which include but are not limited to: Decentralization and Transparency: Blockchain technology allows for decentralization of data and transactions, making them more transparent and accountable. This is particularly important in fields such as finance, where trust and transparency are critical. Increased Security: Blockchain technology is inherently secure due to its distributed nature, making it very difficult for hackers to compromise the system. This makes it an ideal solution for data and information storage, particularly in areas such as health and finance, where privacy and security are of utmost importance. Faster Transactions: Blockchain technology eliminates the need for intermediaries, reducing the time and cost associated with transactions. This makes it an ideal solution for international trade, remittances and other types of financial transactions, especially in parts of the world where a great number of individuals do not have access to basic banking services. Immutable Record: One of the fundamental attributes of blockchain is its immutability. Once data is added to the blockchain, it becomes nearly impossible to alter or delete. This feature ensures a tamper-resistant and reliable record of transactions, crucial for maintaining integrity in various industries, including supply chain management and legal documentation. Smart Contracts: Blockchain technology supports the implementation of smart contracts, which are self-executing contracts with the terms of the agreement directly written into code. This automation streamlines processes and reduces the risk of fraud, particularly in sectors like real estate and legal agreements. Interoperability: Blockchain’s ability to facilitate interoperability allows different blockchain networks to communicate and share information seamlessly. This attribute is pivotal for creating a unified and interconnected ecosystem, especially as various industries adopt blockchain independently. Interoperability enhances efficiency, reduces redundancy and fosters collaboration across diverse sectors. Leveraging Blockchain Technology: Governance, Risk, Compliance, Security, and Benevolent Use Cases discusses various governance, risk and control (GRC) and operational risk-related considerations in a comprehensive, yet non-technical, way to enable business leaders, managers and professionals to better understand and appreciate its various potential use cases. This book is also a must-read for leaders of non-profit organizations, allowing them to further democratize needs that we often take for granted in developed countries around the globe, such as access to basic telemedicine, identity management and banking services.
Author: Philomena Leung
Publisher: John Wiley & Sons
ISBN: 139417344X
Category :
Languages : en
Pages : 531
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Book Description
Written for the local market, the second edition of Audit and Assurance features a concise and contemporary presentation of auditing. This new edition has a major focus on both technology and applied learning, using lots of examples to ensure students will be able to do more than rote auditing and instead understand why processes are the way they are so that they can be more flexible. The new edition welcomes two new industry experts to the author team, Dominic Canestrati-Soh who is a Senior Manager at Ernst & Young and Kirsty Meredith who is an academic at USC with 7 years industry experience as a Chartered Accountant specialising in audit and taxation. The text has been updated with new content on data analytics, technology insights and interviews with auditing practioners as well as Excel screencasts and primers.
Author: Lourens J. Erasmus
Publisher: CRC Press
ISBN: 104011430X
Category : Business & Economics
Languages : en
Pages : 232
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Book Description
The effectiveness of internal audit activities is important for the sustainability of change in the public sector. In this sense, the tools and techniques used and the level of competencies of public sector auditors are decisive. This book deals with the effects of current technological developments in the public sector on auditing and risk management activities. Therefore, it is a resource for public internal auditors to create a digital audit strategy based on artificial intelligence (AI) and blockchain-based applications. Institutionalisation of their structures is important for public sector internal auditors. For this, basic requirements, future expectations, and best practices are explained. The digital business model is presented to produce value-added audit findings and outputs that guide public internal auditors and all digital-era stakeholders. This book is a pioneering work based on continuous auditing/continuous monitoring approaches using various AI and blockchain-based tools and techniques. There is nothing more valuable to the success of a public internal auditor than a detailed understanding of the business. The important lesson in developing business knowledge, especially in the new audit universe emerging with digital transformation, is that all auditors must understand that they never finish learning about business processes, risks, and control points in the digital era. They must constantly push themselves to be motivated and learn about the business operations they audit to implement new audit approaches powered by AI. In addition to obtaining up-to-date business information from process owners and stakeholders, public auditors responsible for conducting an AI-based continuous audit programme should also look inside their departments for a different perspective on business information that impacts continuous audit programme phase details and has the potential to add value. It should be noted that the additional source of information begins with your individual audit experience, digital skills, and qualifications.
Author: Daniel Shoemaker
Publisher: CRC Press
ISBN: 1000833429
Category : Education
Languages : en
Pages : 174
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Book Description
Let’s be realistic here. Ordinary K-12 educators don’t know what "cybersecurity" is and could probably care less about incorporating it into their lesson plans. Yet, teaching cybersecurity is a critical national priority. So, this book aims to cut through the usual roadblocks of confusing technical jargon and industry stovepipes and give you, the classroom teacher, a unified understanding of what must be taught. That advice is based on a single authoritative definition of the field. In 2017, the three societies that write the standards for computing, software engineering, and information systems came together to define a single model of the field of cybersecurity. It is based on eight building blocks. That definition is presented here. However, we also understand that secondary school teachers are not experts in arcane subjects like software, component, human, or societal security. Therefore, this book explains cybersecurity through a simple story rather than diving into execution details. Tom, a high school teacher, and Lucy, a middle school teacher, are tasked by their district to develop a cybersecurity course for students in their respective schools. They are aided in this by "the Doc," an odd fellow but an expert in the field. Together they work their way through the content of each topic area, helping each other to understand what the student at each level in the educational process has to learn. The explanations are simple, easy to understand, and geared toward the teaching aspect rather than the actual performance of cybersecurity work. Each chapter is a self-contained explanation of the cybersecurity content in that area geared to teaching both middle and high school audiences. The eight component areas are standalone in that they can be taught separately. But the real value lies in the comprehensive but easy-to-understand picture that the reader will get of a complicated field.
Author: David Furlonger
Publisher: Harvard Business Press
ISBN: 163369805X
Category : Business & Economics
Languages : en
Pages : 326
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Book Description
Blockchain is transforming business. What's your strategy? Leaders of forward-thinking organizations are exploring how blockchain can transform the way they create and seek value. Whether it's used to streamline multiparty processes, create and trade new assets, or leverage artificial intelligence and the internet of things, blockchain enables entirely new business opportunities. This is just the start. As blockchain becomes more widely adopted, it has the potential to radically change the way companies and societies operate, as transformative a paradigm shift as the launch of the internet. The Real Business of Blockchain is one of the first books on this transformative technology written for business leaders. Authors David Furlonger and Christophe Uzureau--both of Gartner, the world-renowned research and advisory company--will help you: Assess how blockchain will impact your business Explore the value proposition that blockchain offers Make smart near- and midterm investments Position your organization in a new competitive landscape Timely, visionary, and accessible, The Real Business of Blockchain cuts through the hype and helps you unlock the vast capabilities of this powerful and potentially world-changing technology.
Author: Antony Welfare
Publisher: John Wiley & Sons
ISBN: 1119578019
Category : Business & Economics
Languages : en
Pages : 352
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Book Description
The accessible, non-technical guide to applying and benefiting from blockchain technology. Blockchain has grown at an enormous rate in a very short period of time. In a business context, blockchain can level the playing field between small and large organisations in several ways: Exact copies of the immutable, time-stamped data is held by all parties, all transactions can be viewed in real time, data blocks are cryptographically linked, all raw materials are traceable and smart contracts ensure no middle-men, ease of audit and reduced friction. The trust, transparency, security, quality and reduced costs of blockchain make it a game-changing technology that crosses sectors, industries and borders with ease. Even though the technologies are ready for adoption, businesses remain largely unaware of their full potential and effective implementation. End users require accurate and up-to-date information on the practical applications of blockchain — Commercializing Blockchain provides it. A practical and easy-to-understand guide to blockchain, this timely book illustrates how this revolutionary technology can be used to transform governments, businesses, enterprises and entire communities. The author draws from his experience with global retailers, global technology companies, UCL Centre for Blockchain technologies, the government of the UK, Retail Blockchain Consortium and many other sources to present real-world case studies on the use and benefits of blockchain. Topics include financial transactions, tokenisation, identity management, supply chain transparency, global shipping and freight, counterfeiting and more. Provides practical guidance for blockchain transactions in business operations Provides practical guidance for blockchain transactions in business operations Demonstrates how blockchain can add value and bring increased efficiency to commercial operations Covers all of the essential components of blockchain such as traceability, provenance, certification and authentication Requires no technical expertise to embrace blockchain strategies Commercializing Blockchain: Strategic Applications in the Real World is ideal for enterprises seeking to develop and deploy blockchain technology, particularly in areas retail, supply chain and consumer goods.
Author: CA Madhukar Hiregange
Publisher: Bloomsbury Publishing
ISBN: 9354351905
Category : Law
Languages : en
Pages : 800
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Book Description
The fifth edition of this book has been written with a perspective to enable the taxpayers to ensure compliance with the applicable provisions of GST related to filing of annual returns and self-certified Form GSTR-9C. The vast experience of the four authors totaling about one hundred years in consulting, adjudicating, judging and implementation of indirect taxes would immensely help the professionals implement GST provisions and conduct of audit in an easier way while providing value to their clients/employers. The book is divided into 6 parts as follows: Part 1 – Overview of GST law and insights on good accounting practices, record maintenance and documentation to facilitate returns filing, reconciliation and professional opportunities from the perspective of GST Audit. Part 2 – Background of the Annual returns, role of professionals and a detailed clause by clause analysis with Practical FAQ's for filing the Annual Returns in Form GSTR 9. Part 3 - Background of the GST Audit, role of professionals and a detailed clause by clause analysis with practical FAQ's for filing the Reconciliation statement in Form GSTR 9C. Part 4 – Checklists, formats, ICQ's, templates and practical methodology of conducting GST Audit [verification of documents/transactions after evaluation of internal control, reconciliations with tips to mitigate demand, common errors to avoid. Part 5 – Customs Audit, year-end action points for taxpayers, other GST certifications and Departmental Audit and some useful decisions. Part 6 - Appendices containing the gist of important notifications, guidance notes, standards, forms of audit under GST, and important templates for ready reference of professionals. KEY FEATURES Includes practical tables giving Step by Step approach with internal control questionnaires, checklists, templates, Good accounting practices, review program and reconciliation statements for: –Filing annual return with checklist and enabling formats –Audit certification Detailed analysis of reporting comments, remarks and qualifications in Part B of GSTR 9C along with exhaustive list of sample observations, remarks to be reported which would be relevant till FY 2019-20 Detailed discussion on various other key reconciliations including ITC, outward supplies, etc. Extensive list of common errors to be avoided in GST while doing preparation for audit. Coverage of key reconciliations viz., GSTR 2A to 3B, GSTR 1 to 3B, etc. Extensive discussion on professional approach to GST audit using the internal control questionnaire and sample audit program for enabling taxpayers in filing GSTR 9C form. Insights on key year-end activities & relationship between GSTR 1, GSTR 3B & GSTR 9. Covering important tools/techniques for optimization of tax, ITC, year-end actions, and some decisions in favour of taxpayers to avoid future disputes and adding value. Visit http://bit.ly/GSTAudit for updates and information.
