Téléchargez le livre : Auditing Bitcoin

Auditing Bitcoin

A Framework for Digital Asset Assurance

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Éditeur :

Palgrave Macmillan


Paru le : 2026-02-23



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Description

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.
Pages
139 pages
Collection
n.c
Parution
2026-02-23
Marque
Palgrave Macmillan
EAN papier
9789819557745
EAN PDF
9789819557752
Informations sur l'ebook
Nombre pages copiables
1
Nombre pages imprimables
13
Taille du fichier
10609 Ko
Ce livre est accessible aux handicaps Voir les informations sur l'accessibilité
Prix
42,19 €
EAN EPUB
9789819557752
Informations sur l'ebook
Nombre pages copiables
1
Nombre pages imprimables
13
Taille du fichier
18043 Ko
Ce livre est accessible aux handicaps Voir les informations sur l'accessibilité
Prix
42,19 €

Wiehann Olivier, Assurance and Advisory Partner at Forvis Mazars South Africa, is a Chartered Accountant (SA) and holds a PhD from the North-West University. As head of FinTech and Digital Assets locally and globally, he is widely recognised for his expertise and thought leadership, featured across leading publications, interviews, podcasts, and webinars.

Pieter Buys, Professor and Research Director of Applied Research in Management Cybernetics at North-West University, holds qualifications in management accounting and industrial engineering. His research focuses on applied management, managerial accounting, and business systems, supported by prior senior roles in manufacturing, engineering, and ICT sectors in Canada and South Africa.

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