Home / Resources / ISACA Journal / Issues / 2024 / Volume 2 / Assertion Based Financial Audit Procedures Related to Crypto Assets

Assertion-Based Financial Audit Procedures Related to Crypto Assets

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Author: Kilian Trautmann, CISA, CCAK, CCSK
Date Published: 1 March 2024
Related: Blockchain Framework Audit Program | Digital | English

As the adoption of distributed ledger technology increases,1 crypto assets are more frequently showing up on enterprise balance sheets.2 Some auditors may find this surprising and may not yet understand...

 

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