From crypto assets to NFTs (non-fungible tokens), public companies are engaging with digital assets in a variety of ways – some through more straightforward applications, like investing, and others by exploring new opportunities to engage with customers and improve business processes. Digital assets and the underlying technology, blockchain, present new risks that public companies should bear in mind and that audit committees should consider as part of their oversight duties.
This publication is a primer for audit committees on this emerging area. It will help: