The goal should be to create a virtuous circle. Make audit more enticing as a long-term career, attract people who do the work better—and hopefully cut the number of blowups.

Part 3 of 3: What should corporate treasury and finance teams be doing today to prepare for the digital future of currencies?

Lawyers warn that companies need to police themselves now, to ensure their ESG disclosures are "able to withstand public and regulatory scrutiny."