The use of digital assets presents unique audit risks to companies and requires an appropriate risk assessment and audit response by audit firms. Auditors need to consider the effects of digital assets on their client's financial statements: such as segregated and commingled accounts, on- and off-balance sheet digital assets, blockchain technology, blockchain security, electron wallet structures, exchange or third-party custodial wallets and accounts, and reporting capabilities. This short course reviews the issues auditors should consider when auditing digital assets. This overview-level course provides a general review of this topic from a broad perspective.

This course is appropriate for the professional at any organizational level.