2024年Q1 关健监管和合规事件分析（二）

Click to read the analysis of blockchain security situation and anti-money laundering in 2001. The first report will focus on two key topics, provide a comprehensive view of the recent regulatory development in major jurisdictions and provide practical guidance for implementing effective internal control to manage digital assets in the financial sector. First, the report will discuss the key regulatory and compliance events in the first quarter of 2001 in famous financial centers such as Europe, Dubai, Singapore and Hong Kong, and provide insights on the continuous development of the regulatory environment for digital assets. Second, the report will be based on financial resources. A comprehensive review of the internal control framework of cryptocurrency from the perspective of business affairs emphasizes the importance of implementing a strong internal control and reconciliation process to effectively manage digital assets, reduce risks and guarantee profits. The key regulatory and compliance events in the first quarter of 2008 in famous financial centers such as Dubai, Singapore and Hong Kong in Europe are limited in space. Please see the full report on the internal control framework of cryptocurrency from the financial perspective and reconciliation. From the financial perspective, the internal control framework of cryptoentities focuses on ensuring financial reporting and submission. Easy accuracy, reliability and completeness Cryptographic currency reconciliation is still the core part of the framework. Cryptographic currency internal control framework financial perspective Cryptographic currency custody must store private keys and their backups separately and protect them from internal and external threats. Strong measures have been implemented to protect private keys and their backups throughout the life cycle. Written procedures should be formulated to outline the steps that should be taken when the main wallet is lost for backup and recovery purposes. In the case of contract termination, an agreement must be made to solve it. The situation that the individual who has access to wallet and or private key is dismissed, and the responsibilities are separated. The responsibilities between different functions such as financial management, accounting and reconciliation are clearly divided to prevent conflicts of interest and fraud. The authorization and approval process of financial transactions includes restrictions on the authority to conduct transactions. According to the risk and control from the perspective of PwC cryptocurrency custodian auditors, the crypto entity should ensure that only authorized or approved employees can initiate the sale of cryptocurrency, and at least the principle of double control accounting must be applied. Clear accounting policies and procedures are used to manage the records, classification and reports of financial transactions related to withdrawal fees and commissions in transaction deposits. According to Ernst & Young's application of international financial reporting standards, accounting for encrypted assets has different terms and conditions, and the purpose of holding encrypted assets is different among different entities, even among business models in the same entity holding encrypted assets. Therefore, accounting treatment will depend on specific facts and circumstances. The analysis may be complicated. Record transactions accurately and timely according to US GAAP or other applicable accounting standards. Update the monthly intangible assets goodwill and other encrypted assets according to the published accounting standards. Accounting treatment and disclosure of encrypted assets. For the annual reporting period, the amendments in this update require entities to disclose the following information. Summarize the changes in the holdings of encrypted assets during the reporting period, including the increase and description of the activities that led to the increase. Disposal of profits and losses for any encrypted assets during the reporting period Dispose of the difference between the disposal price and the cost basis and the description of the activities leading to the disposal. If the profit and loss are not presented separately, it is necessary to point out the items in the income statement that recognize these gains and losses, and the method for determining the cost basis of encrypted assets. Financial reports are prepared regularly, including the balance sheet income statement and cash flow statement to provide transparency and in-depth understanding of the financial performance of the exchange. Independent verification and reconciliation of financial data to ensure accuracy and completeness, compliance with regulatory reporting requirements, including to relevant authorities. Submit financial reports, balance sheet pages generated by professional encryption accounting software, major holding pages generated by professional encryption accounting software, asset and liability management, monitor and manage assets and liabilities to maintain liquidity and solvency, and regularly check the balance of assets and liabilities, including customer capital trading reserve and working capital risk assessment and management strategies to mitigate market fluctuations, credit risk and potential losses caused by operational failure. According to the policy of the International Securities Regulatory Commission on organizing cryptocurrency and digital assets market, It is suggested that the final report encryption entity should keep the client assets in custody or separate them from its own assets in other ways, and disclose relevant information to the client in clear, concise and non-technical language, as well as whether the arrangement for protecting these assets and or their private keys uses independent custody, the extent to which the client assets are aggregated or aggregated in the comprehensive client account, the rights of individual clients to aggregate or aggregate assets and the losses caused by any aggregation or aggregation activities. Risk: The risks directly or indirectly generated by the encryption entity, such as handling or moving the customer's assets across the chain bridge, and the complete and accurate information about the obligations and responsibilities of the encryption entity in using the customer's assets and private keys, including the repayment terms and the risks involved. It has its own system policies and procedures to conduct regular and frequent reconciliation of the customer's assets under the appropriate independent guarantee, and adopts appropriate system policies and procedures to reduce the risk of loss, theft or inaccessible of the customer's assets. The audit function of the Ministry is to evaluate the effectiveness of internal control, identify defects and recommend improvement measures. Compliance monitoring ensures compliance with regulatory requirements, industry standards and internal policies. The external audit conducted by independent auditors provides stakeholders and regulatory agencies with assurance about the reliability of financial reports and internal control. Fund management effectively manages cash flow, including capital received from trading activities, customer deposits and withdrawal requests, investment policies and guidelines for managing cash reserves and excess funds, and controls capital transfer and Pay to prevent unauthorized transactions and fraud. The fund management page generated by professional encryption accounting software complies with regulatory requirements and applicable financial regulations, including anti-money laundering. Know your customer and consumer protection laws. Regularly monitor and update them to ensure compliance with regulatory requirements and changes in industry best practices. Staff training and publicity are carried out. Training programs are aimed at educating employees about financial control compliance requirements and ethical standards, and conducting publicity activities to promote the continuous improvement of integrity, transparency and responsible culture within the organization. Continuously review and evaluate financial controls and processes to determine areas that need to be strengthened and optimized, establish a feedback mechanism to collect opinions from employees, auditors, regulators and other stakeholders to achieve continuous improvement. This framework aims to promote financial stability, transparency and trust in cryptocurrency entities, thereby enhancing investors' confidence and market integrity. In the context of monetary authority of singapore's request for digital payment token service providers to conduct daily reconciliation of customer assets, explore the core of cryptocurrency reconciliation framework. What is cryptocurrency reconciliation? Cryptcurrency reconciliation refers to comparing and verifying transaction data from multiple sources to identify. 比特币今日价格行情网_okx交易所app_永续合约_比特币怎么买卖交易_虚拟币交易所平台

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