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.

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DaaS Development

  • Wiehann Olivier,
  • Pieter Buys

摘要

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.