Blockchain and Audit: Overview of Potential Impact on Legislative Audit
Distributed ledger technology (DLT; also known as blockchain) is emerging in Canada and around the world as a potentially disruptive technology, with important ramifications in financial and record management.
Legislative auditors should be ready to take advantage of the opportunities that DLT could generate for them, such as being able to monitor real-time financial information and to follow an audit trail.
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