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Auditing the Blockchain
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Author(s): Prabhat Kumar (Thrive Operations LLC, USA), Othniel Lambert (M&T Bank, USA), Sivajit Sreekumar (University at Buffalo, SUNY, USA), Mukesh Ravi Bhatia (Citi, USA)and Akash Garg (JP Morgan, USA)
Copyright: 2023
Pages: 34
Source title:
Modernizing Enterprise IT Audit Governance and Management Practices
Source Author(s)/Editor(s): Manish Gupta (University at Buffalo, SUNY, USA)and Raj Sharman (University at Buffalo, SUNY, USA)
DOI: 10.4018/978-1-6684-8766-2.ch006
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Abstract
Information systems audit is the procedure of gathering and assessing data to determine whether an information system protects assets, upholds data integrity, successfully reaches organizational goals, effectively uses resources, and reviews business continuity plans. In this study, the IS audit framework by ISACA has been extended to information systems built on the blockchain technology or to systems integrated with a blockchain component. Blockchain is a relatively new technology, and its applications are being explored in different fields today. In fact, blockchain applications are being explored for improving the IS audit process. As such, the authors have explored the principles of audit and the blockchain itself in this chapter.
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