Working draft
ISO/WD TS 23353
Blockchain and distributed ledger technologies — Auditing guidelines
Reference number
ISO/WD TS 23353
Edition 1
Working draft
ISO/WD TS 23353
87416
A working group has prepared a draft.

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

  •  : Under development
    : Close of comment period [20.60]
  •  : 1
  • ISO/TC 307
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