Research Methods Assignment Sample

1.0 Introduction: R esearch Proposal: A Critical Analysis of Challenges in Auditing Digital Assets and Cryptocurrencies in UK SMEs

1.1 Background and Context

Over the last few years, digital assets and cryptocurrencies have emerged and are increasingly becoming integrated into the tiers of the monetary system of SMEs in the United Kingdom. Due to this, these new forms of assets have augmented various challenges into business operations and the auditing processes as they get incorporated into normal business operations. The Deloitte and PwC publications reveal that the use of digital assets is steadily growing among SMEs, at the same time, highlighting the audit challenges arising from the volatility of digital assets, uncertainty of the legal status, and advanced technologies, such as blockchain.

Last-Minute Assignment Panic? Reliable UK Assignment Help Saves Your Grades – Study Free Samples for Inspiration!

1.2 Problem Statement

Challenges of auditing digital assets and cryptocurrencies include: poor internal control over the digital assets; technological issues with emotions refer to the use of blockchain; a lack of professionals who conduct audits; and legal issues that may arise due to insufficient regulation. To date, the insights of efficient auditing strategies with regard to these assets, especially in the context of UK SMEs, are scarce. This is why research on how auditors can deal with the technological and the regulatory challenges that are provided by the digital assets is warranted.

1.3 Research Question

1. How can the auditors ensure that they are real and belong to the organization?
2. What changes need to be made to conventional audit risk assessment models for cryptocurrency audits?
3. What is the effect of smart contracting in the assessment of internal control?
4. What strategies should auditors adopt as they try to deal with cross-border cryptocurrency transactions given the disparities in regulation?

1.4 Research Aim

This research seeks to explore main issues related to auditing of digital assets and cryptocurrencies among SMEs in the UK and outline suggestions for strengthened internal control, that will contribute to the improvement of existing audits among these entities.

1.5 Research Objectives

1. To identify the aim of this research is accordingly to establish some of the major difficulties in auditing digital assets and Cryptocurrencies in UK SMEs.
2. To assess whether current internal control frameworks such as COSO, COBIT could address these challenges.
3. To recommend modifications of internal control systems to mitigate audit risks related to digital assets.

2.0 Literature Review

2.1 Key Concepts, Theories, and Studies

Topic 1: Internal Control Frameworks: COSO vs. COBIT

There has been significant concern over internal control frameworks as tools of managing financial risks in organizations with those based in the UK being of particular concern. Two models that are common are COSO (Committee of Sponsoring Organizations) and COBIT (Control Objectives for Information and Related Technology); while they are similar there are specific differences, especially when addressing situations in relation to digital currency.

COSO is a risk management initiative which focuses on internal control and the reliability of financial reporting, anti-fraud and compliance with the law (CELAYİR, D., 2020). As per the recommendation of FRC and other organizations, the UK has promoted COSO’s risk management principles for firms. It is crucial in dealing with cryptocurrencies for example due to the high risks of fraud and financial misreporting which COSO has put much emphasis on transparency integrity and accountability. Meanwhile, the fairly general approach of the COSO document may prove somewhat ineffective when applied to the audit of blockchain-based transactions.

There is another more detailed framework for IT governance, COBIT, created by ISACA, which is highly useful for the environments relying on blockchain. As we have noted in this paper, the emphasis that COBIT places on linking IT activities to enterprise goals and ensuring that governance is actually taking place is enormously relevant to the UK’s FS industry, this is especially so in cases where blockchain applications are emerging. COBIT offers specific tools for dealing with the uncentralized and the fact that most digital assets are encrypted. In the UK there has been an observed trend among companies in the financial services sector to turn to COBIT due to its detailed approach to the practice of IT governance.

The debate between COSO and COBIT in the UK context highlights a key issue: While COSO is general and fits more into the traditional financial reporting system, it might not do enough to capture the complexity of blockchain. COBIT is further IT oriented which can be very helpful when applied to manage blockchain environments but may miss context of the finance field. This leads to the following demand if UK auditors prefer one type to the other when dealing with blockchain risks.

Topic 2: Auditing Digital Assets: Challenges and Technological Adaptation

This is the case when auditing of digital assets raises concerns regarding its characteristics, specifically in the UK, because of a decentralized architecture of blockchain and instability of cryptocurrencies. Due to the increased use of smart contracts in decentralizing the record of all the transactions in the blockchain technology, it has been considered as transparent and secure. However, these same features make it a challenge to use traditional auditing techniques in the market. One of the main obstacles to block chain auditing is the difficulty in obtaining clear copies of block chain writings and verifying block chain transactions, as there is no official body that approves the block chain records.

PwC and KPMG found that traditional proven methods of audits needed to be adopted to accommodate for the features of block chain (PricewaterhouseCoopers 2022). As companies across industries and sectors in the UK continue to adopt blockchain technology – especially within financial services and fintech – auditors will have to acquire and understand the intricacies of smart contracts, digital signatures, and distributed ownership solutions. It also noted that UK auditors have trouble assessing the volatility of cryptocurrencies and their effects on financial statements (pwc.com 2019). IFRS, the accounting measurement which is used in the UK, does not provide a clear method for the valuation of digital assets hence rendering financial reporting inconsistent.

This situation is even more problematic because auditors struggle with the lack of specific regulatory standards in the UK, and the UK financial regulators such as the FINRA and FCA have not set specific rules for cryptocurrencies yet. This makes it difficult for auditors to discern what to do when confronted with elements of uncertainty, and also requires a lot of judgment when assessing digital assets.

Topic 3: Cryptocurrency Fraud and Forensic Accounting

Cryptocurrency has brought about this negative impact because; it has enabled hackers, fraudsters and other criminals to launder their money, hack accounts, and rip off new investors through Ponzi schemes (Kutera, M., 2022). There is a fundamental role of forensic accounting in assessing fraud in digital asset trade, especially in the UK due to the existence of limited regulations in this field. In a way, due to the public nature of the blockchain architecture, forensic accountants are able to track suspicious transactions even if the individuals behind those cryptocurrencies.

Especially in the UK, incidents of cryptocurrency fraud have increased. Another limitation of forensic accountants is that they work hand in hand with IT professionals and the police to trace embezzlement and other vices for use in law courts (TRM Insights 2024). The National Crime Agency (NCA) have noted rising trends of cryptocurrency crimes and this makes forensic accounting relevant in tracking of digital assets that form the subject of the crime. Two of the major issues particular to the UK include the uncertain policy void on cryptocurrencies. Currently, the UK government is putting legal structures for the regulation of digital assets in place, yet auditors and forensic accountants are working in a context that is shrouded in ambiguity. This fact not only complicates the auditor’s work but also creates opportunities for criminals to act in this regard.

2.2 Key Debates and Controversies

It is a vital concern in auditing digital assets, if specific elements of internal control COSO or COBIT are sufficient to address complications resulting from blockchain technology usage (AuditBoard 2024). This discussion is highly pertinent in the UK due to the FRC’s recently stated ambition for improving audit quality, and given the challenging nature of maintaining sound internal control environments in an increasingly technology-driven business environment. The opponents claim that, despite being developed for conventional financial reporting, COSO may not be perfect in terms of Blockchain transactions. As much as COBIT framework is well suited for IT governance, some important financial factors when auditing digital assets might go unnoticed. Another issue of debate in the UK is the absence or want of proper and full-fledged laws governing exchanges involving cryptocurrencies.. This creates a regulatory void that makes it difficult to determine the standard methodologies of auditing such blockchains especially for SMEs that may not be able to afford in-house blockchain experts or hire auditors with adequate experience in the field.

2.3 Gap(s) in Existing Knowledge

While there are vast studies concerning internal control systems, forensic accounting, and blockchain technologies, the existing literature lacks a comprehensive and integrated framework for auditing digital assets in the UK. Regarding this, there is quite scarce information on how to align COSO and COBIT internal control frameworks for blockchain auditing settings. Moreover, research on the auditing of digital assets as well as guidelines for SMEs in the UK, are still insufficient (Deloitte 2024). It is a big struggle for the smaller UK companies to protect from cryptocurrency frauds and financial restatements implying the requirement of new and more customized audited services.

3.0 Research Methodology

3.1 Research Design

The current research utilizes an interpretivist methodology to identify the difficulties encountered by auditors while auditing digital assets and cryptocurrencies, in SMEs in the United Kingdom. Qualitative method is suitable for analyzing how the digital assets are unfolding in view of the technical, regulatory, and financial aspects associated with them. The qualitative data will be gathered through the online journals, databases, articles, reports, etc. (Oladejo, M.T., 2023). Secondary research, included in the design stage, will help to define the current state of knowledge in this field, while interviews will present the real practical problems of auditors encountered in this field.

3.2 Research Methods and Sources

According to the research design presented in this study, the study will use a combination of different sources of data to increase the sample size and produce comprehensive results on the subject in study. Secondary data will comprise reports from reputable industry specialists as well as reports from accounting industry regulatory bodies such as the PwC and Deloitte (Redmond, L.C., 2023). Secondly, theoretical data from scholarly journals and articles will be employed in establishing theoretical frameworks regarding auditing of digital resources with focus on the application and impact of block chain technology in the financial reporting domain.

3.3 Sampling Design

For this exploratory and descriptive qualitative study therefore employing secondary data, purposive sampling technique will be used in selecting specific reports, case studies and industry analyses from auditors (PwC, Deloitte) and regulators such as FCA. Especial attention will be paid to UK-based SMEs that use and audit digital assets; the collected information should capture the issues that these enterprises can face. The selection of the sample will focus on the reports describing internal control, audit approach, and the rules concerning virtual assets, which shall ensure the awareness of the general status of the auditing among SMEs. This is beneficial in that it guarantees the research relevant information only from the right sources.

3.4 Research Procedure and Ethical Considerations

In this document which is a secondary data, research procedure entails the accumulation of reports, case studies and articles from academician and other standard publications like PwC Deloitte and FCA etc. These sources will give information on the challenges encountered while auditing SMEs in the UK investing in digital related resources (He, J., 2023). Ethical issues will involve the respect for intellectual property rights and making sure that any secondary data used by the organizations are done so ethically. As there will be no direct data collection from the individuals, concepts of informed consent, and data confidentiality will not be relevant. However, the ethical practice of sourcing data and its subsequent analysis will be maintained to restore the ethical ownership of the research results.

3.5 Practical Considerations

It must be said that one of the major advantages of the chosen research strategy is the possibility to study the relatively neglected field of auditing in more detail and in qualitative terms. The information collected from interviews will afford deeper insight into the practical issues that confront auditors, in addition to information drawn from secondary sources. In order to overcome this limitation, the method of data triangulation is going to be used. Triangulation refers to the use of interview data and secondary industry data in comparing and contrasting in order to check the validity of the findings. In this way the research is able to compare and contrast the findings of the auditors with other information and research prevailing in the industry, this makes the research valid and credible (Naqvi, J., 2023). Therefore, this research approach, particularly using interviews and secondary data analysis, is appropriate in capturing the dynamics and difficulties of auditing digital assets in UK SMEs.

4.0 Implications and Contributions to Knowledge

4.1 Practical Implications

The conclusion of this study will provide UK SMEs managing digital assets with solutions for enhancing internal control systems (Bruwer, J.P., 2020). Despite the numerous benefits that digital assets bring to audit practises, they also present tests to organizations and in particular auditors, the study will inform auditors and SMEs on how to improve their audit practices especially, on the areas of risk such as fraud, fluctuation in the value of assets and regulatory discrepancies. This study will assist SMEs implement stronger internal controls and conform to current and future legal requirements resulting in improved financial reporting credibility.

4.2 Theoretical Contribution

This research will advance knowledge in the field by identifying the existing lacks in the contemporary conceptual and theoretical models of internal control, including COSO and COBIT, and designed for the digital assets’ audit (Tangprasert, S., 2020). Therefore, the study will look at the particular difficulties auditors encounter when it comes to digital assets, and suggest solutions to enhancing the specified frameworks hence helping in the formulation of sound auditing strategies for the assets in question. This contribution is important as digitization of assets keeps expanding in financial systems.

Assignment: Individual presentation

Slide 1: Navigating The Digital Frontier: A Comprehensive Framework For Auditing Cryptocurrencies And Blockchain-Based Assets

Slide 2: Research Problem

• Going Digital and Disrupting Finance and, thereby, Audit.
• Some of the common practices do not suffice for blockchain and cryptocurrencies.
• These issues are important for maintaining financial integrity.

SN: Digital economy and cryptocurrencies have become new trends in the economy that present decentralized systems in contrast to traditional economics. With financiers like Bitcoin and Ethereum attaining massive market depths and other novel forms such as non-fungible tokens breaking the internet in selling virtual patents, the issue of effective auditing is imperative. Unfortunately, such emerging digital assets have evolved so fast that auditing frameworks to test them are still developing which is quite puzzling to the financial professional (Pravdiuk et al. 2024). This has presented auditors with an assortment of difficult questions regarding the identification, control, and measurement of blockchain-based digital assets, given that transactions are often decentralized and anonymous.

Fluctuations in the cryptocurrency markets and features of smart contracts themselves add to the idea of constraining traditional audit approaches. A lack of proper auditing techniques implies that financial statements could carry wrong information and this may lead to serious economic loss since people are likely to invest in these new financial technologies (Palanimally et al. 2024). As more organizations and entities around the world embrace the use of digital assets, tackling these auditing dilemmas cannot be overlooked in terms of ensuring proper standards in financial reporting besides promoting the wider use of crypto technologies in the financial sector.

(Source: https://pub.mdpi-res.com/)

Slide 3: Theoretical Framework

• Combines auditing, theory, blockchain, and financial innovation
• Publicizes contact between conventional and emergent theories
• Recognises those segments in the audit profession which might require changes.

SN: The theoretical underpinnings for this research are drawn from auditing theory, blockchain technology, and financial innovation to address the various research questions associated with digital assets. It acknowledges the intersection of three critical domains: The main concepts are Traditional Auditing Principles, Blockchain Technology & Characteristics of Digital Assets. Convert auditing to basic ideas of financial check first and then understand that new factors such as distributed ledgers and cryptographic proof are implemented by the Blockchain technology. The nature of digital assets particularly their distributed, autonomous, inductive and writable nature presents both risks and opportunities for the auditor (Kamau and Yavuzaslan, 2023). This table shows how these domains are integrated, pointing out that some of them require customization of existing auditing principles or the creation of new ones altogether. Based on the present mapping of these relationships, can also unveil the particular difficulties and potential ways in their practical application for enlarging the evidential audit matter about digital assets and directing the production of more accurate and efficient auditing techniques in the digital environment.

(Source: Draw.io)

Slide 4: Theoretical Framework Continuation

• System incorporates auditing concepts, cryptocurrency, and digital resources
• Provides information on difficulties and complexities in identification and accreditation of assets and in regulation
• Its goal is to maximize the rate and degree of traceability and the level of real-time auditing that is possible in any given process.

SN: The paper proposes the theoretical framework for auditing digital assets and cryptocurrencies based on three domains: traditional auditing principles, blockchain technology, and specific characteristics of digital assets. Generally accepted auditing standards form the basis of the financial audit and most risk evaluation of internal controls (Mosteanu and Faccia, 2020). Traditional systems, concepts like distributed ledgers, cryptographic proof and smart contracts curtain and replace many features in financial transactions and records. This is because the characteristics of digital assets such as decentralization, immutability, programmability and so on pose certain challenges and opportunities to auditors.

(Source: https://pub.mdpi-res.com/)

Slide 5: Gap in Literature

• Restricted literature on issues of auditing digital assets
• The fact that recent techniques have not been under empirical research
• Lack of further research on compliance issues in dynamic environment

SN: The current state of the research on auditing of digital assets and cryptocurrencies also shows methods and practical application inadequacies. There is considerable written material regarding the application of blockchain and its implications for the finances industry; still, there are relatively few exhaustive analyses of the issues auditors encounter when they have to work with such assets. The prior literature investigates mostly the technological characteristics of blockchain and cryptos, with few studies addressing the impact of those technologies on auditing processes. Although new forms of digital assets exist, the current auditing methods of assessing financial statements have not been investigated extensively in this context (Grdinic and Pavlović, 2023). Also, the constant development of these digital asset environments together with the recent occurrences of decentralized finance and non-fungible tokens unveil novel areas yet to be audited. The specific regulation of digital assets is still in construction, and there is little knowledge of how auditors can improve compliance with emerging standards.

(Source: https://www.mdpi.com)

Slide 6: Research Aim, Objectives, and Questions

• Aim: Provide effective guidelines for auditing system based digital assets
• Objectives: Regulatory factors should be discussed, along with new approaches to conceptualization.
• Questions: Assets confirmation, evaluation of risks, use of block chain, application of smart contracts

SN: The purpose of this study is threefold: To create a framework to use in auditing digital assets and cryptocurrencies while considering the application of blockchain technology and To come up with a reliable way to address some challenges that have been seen around the digital asset industry.

Research objectives:

• To guide auditors in this relatively uncharted area, the paper aims to determine and categorize the major difficulties that auditors experience with digital resources and Cryptocurrency operations.
• To learn more about auditing principles and their likely appliance in the audit of digital assets valuation.
• To examine the effect of the emerging regulations in auditing digital assets and come up with strategies which can be adopted.
• To establish and test fresh audit approaches that can be implemented to blockchain systems and smart contracts

Research Questions:

1. How can the auditors ensure that they are real and belong to the organization?
2. What changes need to be made to conventional audit risk assessment models for cryptocurrency audits?
3. What is the effect of smart contracting in the assessment of internal control?
4. What strategies should auditors adopt as they try to deal with cross-border cryptocurrency transactions given the disparities in regulation?

Slide 7: Research Methodology

• The applied mode of Secondary qualitative research methodology
• Literature review; reporting; and case studies
• Reasoned by the fact that this field is relatively new and requires the integration of information.

SN: In solving this complex problem of auditing digital assets and cryptocurrencies this study will use a secondary qualitative research approach. This approach entails the study and evaluation of various works, reports, policies, and reports on the use of blockchain technology in industry, digital assets, and Auditing. The use of secondary qualitative research is beneficial because the area is still developing actively, and second. After all, the synthesis of different points of view and the appearance of various practices takes place (Dupuis et al. 2023). It helps the researcher to develop theories from various sources which better include research papers, auditing standards, Acts and regulations and industry white papers.

(Source: https://www.researchgate.)

Slide 8: Research Methodology Continuation

• Critique of the scholarly and professional writings regarding the subject
• The method of purposive sampling of recent and relevant sources will be used.
• Concentration on the effects on privacy and the auditing profession

SN: The data collection for this type of qualitative research will involve gaining a broad understanding of the current literature, industries and regulatory body guidelines as well as case studies on auditing of digital assets and cryptocurrencies (Qin, 2024). It will employ online peer-reviewed articles from journals available on sources like JSTOR, Science Direct, Google Scholar and more. Primary data will be generated with the help of industry reports from accounting firms, blockchain consortiums, and financial organizations. The regulatory guidelines will be gathered from the corresponding authorities including the FASB and or the IAASB. The sampling strategy used will include only articles that have been published in the last five years to enhance the relevance of the study though few articles that were accompanied by important historical figures will be included.

(Source: https://fastercapital.com)

Slide 9: Research Methodology Continuation

• The data was analyzed thematically and involved deductive and inductive coding.
• Use of thematic analysis when conducting qualitative data analysis
• CmapTools for the generation of concept maps for graphical representation.

SN: Data analysis in this study will also involve the use of thematic analysis to extract, and make meaning out of themes emerging from the collected data sets. A deductive and inductive approach of coding to incorporate findings from the research questions and new trends from the data. The analysis process will involve several stages: , pre-acquaintance with the data, initial coding, theme search, re-current coding, theme definition and naming, and report writing (Hossain, 2023). The use of thematic analysis will assist in the classification, cataloguing and visualization of textual data that can assist in working with an overload of textual information.

(Source: https://www.frontiersin.org/)

Slide 10: Research Methodology Continuation

• Challenge: Technology advancement rate, high; Strategy: Emphasis on flexibility of principles
• Limitation: Inadequate techniques that were followed; Measure: Use of multiple sources of information.
• Risk: Bias in some industry reports; Managing strategy: Critical assessment

SN: This research is going to meet certain challenges and limitations as follows: Firstly, it is for the reason that the field of blockchain and digital assets is still quite nascent and is still changing with time; therefore, some of the findings made may already be outdated (Ilori et al. 2024). To complement this, target the discovery of principles and frameworks that can be adopted regardless of the information technology tools used. Secondly, even when using auditing of digital assets, there may be no stringency in the move hence resulting in different practices being implemented hence differing in the literature hence no solid conclusions can be made. A limitation is that some of the published reports are inclined to provide a more positive outlook on the application of blockchain in auditing. To combat this, it will assess all the sources deeply and put extra work into trying to find both sides of any given story. The research may also be beset by scant case examples from the actual world since the field is still relatively emerging.

(Source: https://www.mdpi.com/)

Slide 11: Proposed Outcomes

• Contemplated construction of the holistic framework of digital asset audit
• Smart contract auditing and Decentralized Finance (DeFi) platforms: Lessons learned
• Creditors for new blockchain-specific auditing tools and methods

SN: It is believed that this research will be of immense benefit in establishing new knowledge on auditing digital assets and cryptocurrencies. Firstly, establish a robust framework for an audit of Blockchain financial systems which will close the gap left between legacy auditing principles and digital currency assets (Ayedh et al. 2021). This framework will help auditors have a checklist of recommendations to address the difficulties that centre on asset identification, and valuation and linking them to relevant regulations in the digital asset sector. Secondly, the research is expected to create a guide of the best practices for auditing smart contracts and DeFi platforms, which are not widely covered in auditing literature. These outcomes will have real-world implications for auditing firms and may ultimately result in seeding the creation of new staking, auditing tools and methodologies suitable for blockchain environments.

Slide 12: Research Timeline

• The time has to be divided evenly in both research phases
• There is an increased focus on data collection and analysis so that the research investigation will be well conducted.
• There remains flexibility to be included in this plan in case of future changes.

SN: The outlined research is set over a one-year plan, and it contains nine principal stages. First, two-month period for an initial literature review and another month for the development of methodology. Data collection will therefore take three months because it will entail the collection of information that is most relevant to the research study (Daruwala, 2024). Eight months are set aside for data analysis followed by eight months for developing the framework of the study. It will spend one month on the draft report writing, and after that, give a month for the consultation with experts. The last month is devoted to revision and preparing the final report, the last two weeks are dedicated to presentation and defense.

(Source: MS Project)

Slide 13: Personal Role and Competency

• Background from accounting and Information systems discipline
• Practical experience with applications of blockchain in finance.
• It is geared to offer useful input to the emerging field of digital asset auditing.

SN: As a researcher with an accounting and information background, I have a dual specialization in finance and technological aspects, which will augment the present study. The research experiences and knowledge I’ve gained concerning blockchain applications in the financial sector and general familiarity with qualitative research methodologies (Bakhshi and Ghita, 2021). I believe provides the basis for my ability to traverse the large and intricately maze of digital asset auditing and directly assist in the development of this fledgling field.

Slide 14: Reference List

Slide 15: Thank You

Reference List

Journals

Proposal

• AuditBoard 2024. COSO vs. COBIT: Framework Basics, Differences, and Examples, https://www.auditboard.com/blog/coso-vs-cobit/
• Bruwer, J.P., 2020. Fortifying South African small medium and micro enterprise sustainability through a proposed internal control framework: The sustenance framework. Expert journal of business and management, 8(2), pp.147-158.
• CELAYİR, D., 2020, February. THE ROLE OF THE INTERNAL CONTROL SYSTEM OF AN ENTERPRISE IN DETECTION AND PREVENTION OF FRAUD. In IX. UMTEB INTERNATIONAL CONGRESS ON VOCATIONAL & TECHNICAL SCIENCES.
• Deloitte 2024. Blockchain and internal control: The COSO perspective, https://www2.deloitte.com/us/en/pages/audit/articles/blockchain-and-internal-control-coso-perspective-risk.html
• He, J., 2023. Study on the impact of digital transformation on audit risks of accounting firms: The case of Grant Thornton. Frontiers in Business, Economics and Management, 9(2), pp.269-274.
• Kutera, M., 2022. Cryptocurrencies as a subject of financial fraud. Journal of Entrepreneurship, Management and Innovation, 18(4), pp.45-77.
• Naqvi, J., 2023. Crypto’s Comeback: Here’s What Investors Need to Know (No. 10231). EasyChair.
• Oladejo, M.T., 2023. Blockchain technology: Disruptor or enhancer to the accounting and auditing profession (Doctoral dissertation, The University of Waikato).
• PricewaterhouseCoopers 2022, Crypto services, URL: https://www.pwccn.com/en/services/audit-and-assurance/risk-assurance/crypto-services.html.
• pwc.com 2019, “Cryptographic assets and related transactions: accounting considerations under IFRS,” In Depth, URL: https://www.pwc.com/gx/en/audit-services/ifrs/publications/ifrs-16/cryptographic-assets-related-transactions-accounting-considerations-ifrs-pwc-in-depth.pdf
• Redmond, L.C., 2023. Governing corporate culture: a new board task (Doctoral dissertation, Birkbeck, University of London).
• Tangprasert, S., 2020. A study of information technology risk management of government and business organizations in Thailand using COSO-ERM based on the COBIT 5 framework. Journal of Applied Science and Emerging Technology, 19(1), pp.13-24.
• TRM Insights 2024. Tackling cryptoasset fraud in the UK. TRM Insights, URL: https://www.trmlabs.com/post/tackling-cryptoasset-fraud-in-the-uk

Author Bio

Casey Bennett   7 years | PhD

My name is Casey Bennett and I have obtained my graduation, post-graduation and PhD from London Business School. I have been giving education to students for the last 7 years in the United Kingdom. I can help you deal with complex dissertation topics, assignments, and essays and finish them fast.