Auditing Bitcoin

A Framework for Digital Asset Assurance

Wiehann Olivier, Pieter Buys (Autoren)

Buch | Hardcover

133 Seiten

2026
Palgrave Macmillan (Verlag)
978-981-95-5774-5 (ISBN)

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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.

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.

Chapter 1: Introduction.- Chapter 2: Methodological Conceptualization.- Chapter 3: Principles of Blockchain Protocols.- Chapter 4: Audit Principles and Blockchain-Based Digital Assets.- Chapter 5: DAAS Development.- Chapter 6: BTC_AFV1 Development.- Chapter 7: BTC_AFV2 Validation.- Chapter 8: BTC_AF Demonstration.- Chapter 9: Concluding Discussion.

Erscheint lt. Verlag	28.2.2026
Zusatzinfo	22 Illustrations, black and white
Sprache	englisch
Maße	148 x 210 mm
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Finanzierung
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
Schlagworte	Action Design Research • Auditing Principles • Bitcoin • Blockchain technology • Cryptocurrency • Design Sciences • digital currency • Digital technology • International Financial Reporting Standards • International Standard on Auditing • Systems Design
ISBN-10	981-95-5774-7 / 9819557747
ISBN-13	978-981-95-5774-5 / 9789819557745
Zustand	Neuware