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Keywords: service organization
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Journal Articles
Journal:
Current Issues in Auditing
Current Issues in Auditing (2021) 15 (2): P27–P39.
Published: 11 May 2021
... and PCAOB can be interpreted to classify an oracle as part of smart contract users' information systems, and that the oracle provides a robust set of services that qualify it as a service organization. Finally, the article describes the process used by an oracle to collect, store, transform, and transmit...
