Auditing Digital Assets: Considerations for Existence and Rights and Obligations

Prerequisites

None

Designed For

Objectives

• Recognize factors to consider when evaluating the reliability of information obtained from the blockchain.
• Recall how to access information recorded on the blockchain.
• Identify audit procedures when digital assets are held in self-custody.
• Identify audit procedures when digital assets are held by a third-party custodian.
• Recall digital asset third-party confirmation considerations.