kaal:claim:3936876-032

Externally led auditing of digital asset reserves among custodial service providers is declining, falling 24 percentage points relative to the 2018 sample.

Source quote, verbatim
The report noted this is a 24-percentage point decline compared to their 2018 sample.
From

Wulf A. Kaal, Hayley Howe, Custody of Digital Assets (2021), III.2 OCC Requirements, p. 26
https://ssrn.com/abstract=3936876 · source PDF

Cite as

Wulf A. Kaal, Hayley Howe, Custody of Digital Assets (2021). SSRN: https://ssrn.com/abstract=3936876

Holds when
Classification

empiricalsupport: evidencedfailure: declining reserve audit coveragefamily: supervisory-capacity-gapcomplianceempirical-evidence

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Attestation record: colloquium/attestations/2cfb2cf16b7fd234...json
Verify the binding yourself: curl -s https://wulfkaal.github.io/claims/3936876-032.md | sha256sum