Blockchain assurance and standards - COSO and COBIT

Learning objectives

After completing this course, the learner should be able to:

  • Describe how blockchain can potentially change the dynamics of audit and assurance
  • Describe how distributed trust can replace centralized trust
  • Think about how the COSO and COBIT standards can apply to blockchain audits
  • Prepare for the future impact of distributed trust on governance of organizations

Instructor bio

Dr. Barkhi has more than twenty years of experience in academic as well as periodic consulting for various industries. He focuses on teaching and research that crosses Information Systems and Technologies, Accounting applications of Human Decision and Judgement, and electronically mediated distributed group decision making. His current research emphases are in the areas of technology supported group decision and judgement, distributed decision making, Blockchain & smart contracts, and behavioral information systems. He has served as Chair or member of many Ph.D. committees, and one of his current Ph.D. students focuses on Blockchain adoption, and applications in financial firms. He has published many journal articles in several quality journals: Journal of Management Information Systems, Location Science, Decision Support Systems, European Journal of Operational Research, Group Decision & Negotiation Journal, Journal of Educational Technology Systems, Computers & Operations Research, International Applications in Artificial Intelligence, Journal of Computing and Electronic Commerce, Current Issues in Auditing, among others. He has also served as Keynote speaker and on panels at several International Conferences. Dr. Barkhi has served as Senior Editor for Decision Support Systems Journal, and Information Technology Management. He has also served on Editorial Board of Computers & OR Journal, and has served as an ad hoc reviewer for many elite Journals. He has served on the Program Committee of INFORMS Conference on Information Systems and Technology (CIST), and on the Program Committee of Workshop on Information Technology Systems (WITS), among others. He has taught at Virginia Tech, University of Massachusetts, American University of Sharjah, and The Ohio State University. His teaching portfolio includes Accounting Analytics, Information Systems Auditing, Management Information Systems, Database Management Systems, Advanced Database Systems, Executive MBA executive decision making, Data Communications, Decision Analysis, Operations Management, Statistics for Management, Business Process Reengineering, Business Application Development, and Ph.D. Research Seminars. Dr. Barkhi has served as Department Head of Accounting and Information Systems, and Director of Ph.D. program at Virginia Tech. He also served for three years as Department Head at American University of Sharjah when he took a two-year leave from Virginia Tech. He was one of the founding members of the Center for Global Electronic Commerce at Virginia Tech, and organized several Study Abroad Programs in Freiburg, Germany.
National Registry of CPE Sponsors

A Becker Professional Education is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823

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