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ISO/WD TS 23353.2 - Blockchain and distributed ledger technologies — Auditing guidelines #291

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ISO/WD TS 23353.2 - Blockchain and distributed ledger technologies — Auditing guidelines

Overview

This document offers guidance on auditing blockchain and distributed ledger technology (BC/DLT) systems, covering the principles of auditing, risks of BC/DLT systems, auditing framework, and managing and conducting BC/DLT audit programs. This document offers guidance on auditing blockchain and distributed ledger technology (BC/DLT) systems, covering the principles of auditing, risks of BC/DLT systems, auditing framework, and managing and conducting BC/DLT audit programs. It identifies the risks, control objectives, and controls that should be considered during the BC/DLT audit process. The document serves as a guide for organizations on how to plan and execute internal or external audits for BC/DLT systems. Please note that this document does not address regulatory issues

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The EC will assess this technical specification, after the draft will be published.

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  • The EC will assess this technical specification whether it should be referenced.

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    Art 45l(3)QELedgerslockedsts: readyThe standard has a stable version published

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