Factsheet - Cryptocurrency

Factsheet

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Author

IIA-Australia

Date

2023

Topics Explored

Governance, Emerging Technologies and Artificial Intelligence

Format

Factsheet

Extract/Description

Cryptocurrency is a digital currency secured by cryptography which makes it nearly impossible to counterfeit or double-spend. Most cryptocurrencies exist on decentralised networks using blockchain technology – a distributed ledger enforced by a disparate network of computers. It uses cryptography which is the practice of encoding and decoding data – the word ‘crypto’ means concealed or secret.

Key Points

1. Explanation of cryptocurrency.
2. How cryptocurrency works.
3. Cryptocurrency advantages and disadvantages.

Relevant Industries

All

Level of Assumed Knowledge

Intermediate

Aligned to Global Internal Audit Standards

No