Question: What role does risk assessment play in the COSO framework concerning the adoption of blockchain technology? It shifts the focus from management assertions to external

What role does risk assessment play in the COSO framework concerning the adoption of blockchain technology?
It shifts the focus from management assertions to external audit procedures.
It eliminates the need for internal controls in the presence of blockchain.
It is not relevant to the adoption of blockchain technology.
It helps organizations evaluate the impact of blockchain on their internal controls and entity structure.

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