Auditing Crypto 2025

Author: Robert K Minniti

NOTE: This course has been updated for 2025.

Companies, not-for-profits, and governments are increasingly accepting payments in crypto currencies and other crypto assets. Are you an auditor planning on performing an audit on crypto assets and liabilities? Whether you are a new auditor or just need a refresher on this topic this course is for you. We will review steps for planning the audit, testing internal controls over crypto assets & liabilities, conducting analytical procedures and performing substantive testing.

From an audit procedure standpoint this course will also focus on the techniques and documentation needs that an auditor needs to know. In addition, the course will offer practical advice to auditors on conducting an audit of crypto assets & liabilities.

Publication Date: June 2025

Designed For
CPAs, CMAs, CIAs, CGMAs, CFEs, MAFFs, internal auditors, external auditors, managers, CFOs and others responsible for auditing crypto assets & liabilities.

Topics Covered

• Blockchains
• Crypto Currency
• Crypto Terminology
• Audit Requirements
• Audit Planning
• Guidance
• Internal Controls
• Testing

Learning Objectives

• Identify audit procedures for auditing crypto assets & liabilities
• Identify new requirements as of Dec 15, 2024
• Identify the steps in an audit of crypto assets & liabilities
• Identify Crypto Assets
• Identify a fiat stable coin
• Identify the organization that requires public companies to disclose crypto risks in the notes to the financial statements

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Auditing (2 hours)

Program Prerequisites
None

Advance Preparation
None