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Compare and contrast the permanent file and the current file. Provide at least three examples of the types of documentation found in each. Question 29 View Policies Current Attempt in Progress Auditors are required to obtain a sufficient understanding of an entity's internal control. This understanding is required by the performance principle of GAAS. What are some of the goals (purposes) for conducting an evaluation of an entity's internal control? Current Attempt in Progress By eliminating the intermediary and harnessing the power of peer-to-peer networks, blockchain technology may provide opportunities to reduce transaction costs and decrease settlement time. However, blockchain technology is still emerging and as such, so are the audit implications. Describe at least three audit risks associated with blockchain technology