Abstract / scope
This document offers guidance on auditing blockchain and distributed ledger technology (BC/DLT) systems, covering the principles of auditing, risks of BC/DLT systems, auditing framework, and managing and conducting BC/DLT audit programs. This document offers guidance on auditing blockchain and distributed ledger technology (BC/DLT) systems, covering the principles of auditing, risks of BC/DLT systems, auditing framework, and managing and conducting BC/DLT audit programs.
It identifies the risks, control objectives, and controls that should be considered during the BC/DLT audit process.
The document serves as a guide for organizations on how to plan and execute internal or external audits for BC/DLT systems.
Please note that this document does not address regulatory issues.