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Carte Auditing Bitcoin Wiehann Olivier

Auditing Bitcoin

A Framework for Digital Asset Assurance

Autor: Wiehann Olivier, Pieter Buys
Limbă: engleză
Legare: Copertă tare
Editura: Springer, Berlin
Disponibilitate: În depozitul extern
Expediem în 10-13 zile
228.20 lei
This book explores how blockchain-based digital assets, particularly Bitcoin, are disrupting traditi...

Informații despre carte

Autor
Wiehann Olivier, Pieter Buys
Limbă
engleză
Legare
Carte - Copertă tare
Publicat
2026
Pagini
139
EAN
9789819557745
Enbook ID
50033256
Editura
Springer, Berlin
Greutate
310
Dimensiuni
148 x 210

Descriere completă

This book explores how blockchain-based digital assets, particularly Bitcoin, are disrupting traditional financial and audit environments by introducing new levels of complexity and transparency. It presents the Assertion-Based Audit Framework (BTC_AF), a structured, International Standards on Auditing-aligned methodology that enables auditors to obtain reliable and re-performable evidence directly from the Bitcoin blockchain. By leveraging blockchain s core features cryptographic integrity, immutability, and decentralization the framework enhances audit quality, consistency, and stakeholder confidence. Developed through a design science approach and validated in real-world scenarios, BTC_AF addresses critical assurance challenges such as asset existence, rights, valuation, and custody. This pioneering work bridges the gap between blockchain technology and professional auditing, laying the groundwork for auditing other emerging digital asset classes.

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