20.20 May 29, 2024
ISO
ISO/TC 307
Technical Specification
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.
IN_DEVELOPMENT
ISO/WD TS 23353
20.20
Working draft (WD) study initiated
May 29, 2024
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