ISO/DTS 23353
Abstract
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.
General information
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Status: Under developmentStage: Final text received or FDIS registered for formal approval [50.00]
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Edition: 1
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Technical Committee :ISO/TC 307ICS :35.240.99
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