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オオタケ トシツグ
OTAKE Toshitsugu
大竹 敏次 所属 立命館アジア太平洋大学 国際経営学部 職種 教授 |
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| 言語種別 | 日本語 |
| 発行・発表の年月 | 2024/11 |
| 形態種別 | 学術論文 |
| 査読 | 査読あり |
| 標題 | Enhancing Internal Controls for Smart Contracts: A Comprehensive Framework for Blockchain |
| 執筆形態 | 共著 |
| 掲載誌名 | International Journal of Auditing and Accounting Studies |
| 掲載区分 | 国外 |
| 巻・号・頁 | 6(3),401-423頁 |
| 概要 | This research aims to enhance the internal controls of smart contracts by integrating multiple frameworks such as COSO, COBIT, ITIL, and the NIST Cybersecurity Framework.
Our study recommends the integration of multiple frameworks to bolster the internal controls governing smart contracts. Furthermore, we emphasize the need for continuous updates and dynamic adaptation within the framework. Implementing a structured process for regular review and adjustment of framework components ensures alignment with evolving regulatory requirements and emerging technological advancements in blockchain. |
| DOI | 10.47509/IJAAS.2024.v06i03.06 |