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DaaS Development

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 chapter marks the first iteration of the applied ADR/eADR approach, focusing on problem-centric diagnosis to validate the research problem and lay the foundation for developing the envisaged Bitcoin Audit Framework (BTC_AF). Through collaborative engagement with the 1st Expert Team, the chapter explores the integration of bitcoin into various sectors subject to statutory and regulatory audit requirements. The foundational artifact, the Digital Asset Assertion Schedule (DaaS), was developed using insights from practitioner workshops, which confirmed the complexities, risks, and knowledge gaps auditors face when auditing blockchain-based digital assets. Key challenges identified include cryptographic verification, asset custody, and asset valuation across different business models. The DaaS confirms that current audit education and methodologies are insufficient and that a structured, adaptable framework is needed to support reliable audits of blockchain-based digital assets. As such, the DaaS serves as a critical problem validation artifact, highlighting the need for a systematic audit approach regarding management assertions about digital assets, thus shaping the design of the envisaged BTC_AF.

Suggested Citation

  • Wiehann Olivier & Pieter Buys, 2026. "DaaS Development," Springer Books, in: Auditing Bitcoin, chapter 0, pages 69-80, Springer.
    • Handle: RePEc:spr:sprchp:978-981-95-5775-2_5
    DOI: 10.1007/978-981-95-5775-2_5
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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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