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 "@id": "https://wulfkaal.github.io/positions/2026-07-31-2617",
 "identifier": "kaal:position:2026-07-31-2617",
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 "name": "Historical 1F6Ecacce1C9E2C5D1F7",
 "text": "Information System Audit using COBIT 2019 on Multi Finance Company should be assessed against Kaal's source-bound claim that Because Ethereum's decentralized platform incorporating smart contracts lets developers build applications directly on its blockchain, the majority of developers chose to write smart contracts on the Ethereum Virtual Machine rather than create their own blockchain technology, giving ICOs a uniform protocol. The current metadata indicates a plausible connection through decentralized autonomous organization, but the defensible response is a qualification until the source text confirms agreement, scope, methods, and limitations.",
 "author": {
  "@type": "Person",
  "name": "Wulf A. Kaal",
  "identifier": "https://orcid.org/0009-0008-7840-1847"
 },
 "datePublished": "2026-07-31",
 "dateModified": "2026-07-31",
 "creativeWorkStatus": "Affirmed",
 "responseType": "qualification",
 "keywords": [
  "smart-contracts",
  "open-source-and-code"
 ],
 "scope_conditions": [
  "ICO market through 2017",
  "External evidence level: abstract indexed.",
  "Mapping review tier: ambiguity triage before claim review.",
  "The literature-to-claim mapping remains explicitly ambiguous and should not be treated as a settled equivalence."
 ],
 "currentDebate": {
  "name": "Information System Audit using COBIT 2019 on Multi Finance Company",
  "url": "https://www.semanticscholar.org/paper/c6ce57710a383bfe4dc4b359347397457c8f3933"
 },
 "extends": {
  "identifier": "kaal:claim:3067615-004",
  "url": "https://wulfkaal.github.io/claims/3067615-004",
  "citation": "Wulf A. Kaal, Marco Dell'Erba, Initial Coin Offerings Emerging Practices, Risk Factors, and Red Flags (2017). SSRN: https://ssrn.com/abstract=3067615",
  "paper": "Marco Dell'Erba, Initial Coin Offerings Emerging Practices, Risk Factors, and Red Flags",
  "authors": [
   "Wulf A. Kaal"
  ],
  "year": "2017",
  "ssrn": "https://ssrn.com/abstract=3067615",
  "source_pdf_sha256": "164ce15b9eb1e8847ebcb073f5b23a96b4974ad0308d77469a9455d4a1ebeb38"
 },
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  {
   "@id": "https://wulfkaal.github.io/claims/3067615-004"
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  {
   "@type": "CreativeWork",
   "name": "Information System Audit using COBIT 2019 on Multi Finance Company",
   "url": "https://www.semanticscholar.org/paper/c6ce57710a383bfe4dc4b359347397457c8f3933"
  }
 ],
 "batch_id": "historical-backfill:2026-07-31:phase-0011",
 "review_provenance": "https://kaal-signal-desk.wulf577462.chatgpt.site/#review",
 "publicationStatus": "public",
 "recordTypeNote": "Dated commentary position extending a scholarly corpus claim. Not a verbatim claim extracted from the paper.",
 "isPartOf": {
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 "canonical_url": "https://wulfkaal.github.io/positions/2026-07-31-2617",
 "canonicalForm": "https://wulfkaal.github.io/positions/2026-07-31-2617.md",
 "candidateId": "kaal:response-candidate:2026-07-31:961e3805feb0750c",
 "evidenceLevel": "abstract indexed",
 "reviewTier": "ambiguity triage before claim review",
 "mappingConfidence": 0.2423,
 "mappingAmbiguous": true,
 "mappingMethod": "idf-weighted multi-field mapping v1",
 "mappingWhyRelevant": "Shared high-information concepts: decentralized, incorporating, blockchain, technology, risk, smart, contracts, emerging. Scope: ICO market through 2017.",
 "sourceProvenance": {
  "source": "Semantic Scholar",
  "api": "https://api.semanticscholar.org/graph/v1/paper/search/bulk",
  "query": "decentralized autonomous organization",
  "queryId": "concept:ee778ad15ea3",
  "page": 1,
  "sourceRank": 709,
  "retrievedAt": "2026-07-31T13:58:11.476Z",
  "citationCount": 0,
  "venue": "Buletin Poltanesa",
  "publicationTypes": [
   "JournalArticle"
  ]
 },
 "userAffirmation": "Approved as written by Wulf A. Kaal on 2026-07-31.",
 "sha256": "d290eef255ea18694383e913dd72f9bc4ca38553059f674794a898a0b5e1f478"
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