Implications of the Use of Blockchain in SOC for Service Organization Examinations

When blockchain is an integral part of a service organization’s system or when that system interfaces with blockchain, the service auditor’s understanding of the unique features of blockchain and the risks it presents to the service organization and user entities enables the service auditor to (a) identify and assess those risks and (b) design and perform procedures to obtain sufficient appropriate evidence to support the service auditor’s opinion.

The objectives of this document are twofold: to educate the service auditor about some of the unique aspects of blockchain and to discuss the implications of the use of blockchain in a system used to provide services to user entities of a SOC for service organization report.

 

Interested in blockchain? Check out this GovWhitePapers blog post! You can also find events on blockchain on our sister site, GovEvents.