Auditing Digital Assets: Considerations for Crypto Lending and Borrowing
In this webcast, you’ll learn about considerations for crypto lending and borrowing when auditing digital assets.
Format
Webcast
Date
Dec 17, 2026
NASBA Field of Study
Auditing
Level
Basic
CPE Credits
1
Instructor
Katie Rozsa
Availability
Product Number
WC5556915
Although there are some similarities between substantive procedures used to address risks of material misstatement in traditional fiat‑currency lending and borrowing, there are important differences when entities engage in crypto lending and borrowing. In this webcast, participants will see how substantive procedures vary depending on whether a loan is funded on‑chain or through an off‑chain exchange, and how collateral posting—whether on‑chain or within an exchange—impacts procedures from both the borrower and lender perspectives. By walking through these scenarios, the webcast provides potential audit procedures to address key assertions such as existence, rights and obligations, and valuation. Based on the AICPA Practice Aid: Accounting for and Auditing of Digital Assets, this webcast can help you identify relevant controls to test and potential procedures to perform specific to crypto lending and borrowing.
You'll discover:
Relevant controls to test and how to design procedures responsive to the unique risks of crypto lending and borrowing.
How substantive procedures differ when crypto loans are funded on‑chain versus through off‑chain exchanges.
How collateral posting—whether on‑chain or within an exchange—affects auditing considerations for the borrower and lender, and how to tailor procedures based on who recognizes the collateral.
Key Topics
Identifying relevant tests of controls for crypto lending and borrowing transactions.
Identifying lender‑specific and borrower‑specific substantive procedures to address key assertions in crypto lending and borrowing.
Determining differences in audit procedures for on‑chain and off‑chain crypto lending and borrowing transactions, with or without collateral.
Learning Outcomes
Identify key internal control considerations specific to crypto lending and borrowing
Recall lender-specific and borrower-specific audit procedures for on-chain and off-chain borrowing transaction scenarios
Recall lender-specific and borrower-specific audit procedures for on-chain and off-chain collateral transactions scenarios
Who Will Benefit
- Accounting and finance professionals
- CPAs
- Auditors
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