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- W3048387616 abstract "ABSTRACT The operational advantages of permissioned blockchains utilize collaborative, private, immutable, append-only distributed ledgers to strategically optimize business results. Accordingly, the importance of related IT governance frameworks is growing. Strategic IT governance, especially regarding permissioned blockchains, is crucial to accurate, valid, and complete accounting data. And while permissioned blockchains such as Hyperledger Fabric, Corda, and Quorum can enhance business collaborations, attention to IT governance is critical. Reviewing blockchain IT governance is necessary if the benefits of encryption, hashing, and distributed ledgers are to be realized. Understanding the potential weaknesses of flawed capacity planning (computational and storage), cybersecurity risks, litigation uncertainty, regulatory refutation, and smart contract vulnerabilities is key. Exacerbating the situation is that many of these weaknesses are likely to grow as permissioned blockchains propagate. If internal auditors do not preemptively address these IT governance issues, both management and internal audit departments could fail their stakeholders. Data Availability: Data are available from the public sources cited in the text." @default.
- W3048387616 created "2020-08-18" @default.
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- W3048387616 date "2020-08-11" @default.
- W3048387616 modified "2023-10-16" @default.
- W3048387616 title "IT Governance Considerations for Permissioned Blockchains" @default.
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- W3048387616 doi "https://doi.org/10.2308/jeta-19-12-01-49" @default.
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