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Introduction

In: Auditing Bitcoin

Author

Listed:
  • Wiehann Olivier

    (North-West University & Forvis Mazars South Africa, Applied Research in Management Cybernetics)

  • Pieter Buys

    (North-West University, Applied Research in Management Cybernetics)

Abstract

This book centers on the transformative impact of blockchain technology, extending beyond cryptocurrencies to reshape financial systems and integrate them into diverse commercial applications. It focuses on developing a Bitcoin Audit Framework (BTC_AF) to address the complexities of auditing bitcoin-associated balances and transactions. Employing a design science methodology, this chapter highlights key challenges faced by financial auditors, including private key management, fraud risks, regulatory compliance, and verifying the existence and ownership of blockchain-based digital assets. Grounded in International Standards on Auditing (ISA), the envisaged framework will aim to enhance transparency and stakeholder confidence in digital asset-related operations. The global evolution of blockchain technologies and their native and non-native assets will be explored, highlighting their implications for audit processes, regulatory oversight, and financial reporting. By offering a validated and actionable framework, the envisaged BTC_AF will contribute to improved audit quality and support the responsible integration of blockchain-based digital assets into traditional financial practices.

Suggested Citation

  • Wiehann Olivier & Pieter Buys, 2026. "Introduction," Springer Books, in: Auditing Bitcoin, chapter 0, pages 1-15, Springer.
    • Handle: RePEc:spr:sprchp:978-981-95-5775-2_1
    DOI: 10.1007/978-981-95-5775-2_1
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    Keywords

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    JEL classification:

    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • O31 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Innovation and Invention: Processes and Incentives
    • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes

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