NEWS & EVENTS

 

2019 AfricaCACS - Auditing Smart Contracts

Smart contracts enable automated execution of agreements, rights, and obligations in digital form between two of more parties using tamper-proof execution of computer code. By providing standardization, speed, security, and certainty to transaction settlement, smart contracts are posed for rapid adoption as organizations seek to reduce transaction costs by adopting blockchain technology. Accordingly, smart contracts bring forth new pitfalls and prerequisites to the auditing process for the auditors not previously seen. Smart contracts enable automated execution of agreements, rights, and obligations in digital form between two of more parties using tamper-proof execution of computer code. By

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