Рабочий проект
ISO/WD TS 23353
Blockchain and distributed ledger technologies — Auditing guidelines
Ссылочный номер
ISO/WD TS 23353
Версия 1
Рабочий проект
ISO/WD TS 23353
87416
Проект данного международного стандарта был подготовлен рабочей группой.

Тезис

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.

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