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

surveyed custodial service providers, 2020 benchmarking study

Classification

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

Verify

The quote above is an exact substring of the source PDF, whose sha256 is 9bc0903d01910460298e754c451f027df4324367359800a98ee8e638d94aff55. Extraction method: pdf-text-layer.
Attestation record: colloquium/attestations/2cfb2cf16b7fd234...json
Verify the binding yourself: curl -s https://wulfkaal.github.io/claims/3936876-032.md | sha256sum