From the course: The Future of Audit
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Assets, records, and data
- The kinds of transactions and records people have used historically, as well as the kinds of assets they've owned have changed over time. And they'll continue to change in the future. These dynamics are important for the future of audit. If we think about transactions, it's funny to think that some of the first recorded writings in history were about financial transactions. But we no longer use clay tablets. And even though that's the case, we still use a number of different mediums, some of which may seem antiquated. Some records are kept in paper format. Others are digital and kept on computers at a facility. Some records are in the cloud and others are on blockchains. In the future of audit, we'll see that these records are increasingly distributed across multiple mediums. Some of which have not yet even come into existence but this is something that auditors will need to be prepared for. Looking for records in…
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