Continuing Your Digital Assets Journey

A Tool for Audit Committees

Continuing Your Digital Assets Journey: A Tool for Audit Committees
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Companies continue to engage with digital assets and blockchain technology in a variety of ways, presenting new opportunities and risks for companies incorporating these assets into their business strategy. We also have seen increased calls for digital asset regulation amidst heightened concerns about fraud and misconduct related to digital assets. Despite uncertainty in the regulatory environment, it is clear that digital assets are here to stay. The audit committee has an important responsibility on behalf of company shareholders to oversee the financial reporting process and external audit and therefore, is well positioned to provide oversight for companies engaging in digital asset transactions.

For those audit committee members with oversight of companies that hold or transact with digital assets, this publication examines key digital asset-related topics and provides questions for audit committees to consider when discussing these topics with management and the external auditor.


The digital asset legal and regulatory environment is rapidly evolving with domestic and international regulators and legislators prioritizing this topic.

Engaging with digital assets can introduce new or heightened risks for companies, including risks of fraud.

Custody practices are a key focus for companies holding and transacting with digital assets.

For companies that rely on third-party service providers in the digital asset ecosystem it is important to perform due diligence on the third parties they plan to engage with.

Engaging with digital assets introduces a number of new accounting and auditing considerations.

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Interested in topics relevant to crypto native companies? Check out our initial publication that focuses on foundational digital asset topics for audit committees, Jumpstart Your Digital Assets Journey: A Tool for Audit Committees.

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