Auditing Blockchain Innovations: Technical Challenges Beyond Traditional Finance
Fuente:
arXiv
Saved in:
| Main Authors: | , , |
|---|---|
| Format: | Preprint |
| Published: |
2026
|
| Subjects: | |
| Online Access: | |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1866917364458586112 |
|---|---|
| author | Eskandari, Shayan Zejnilovic, Leid Clark, Jeremy |
| author_facet | Eskandari, Shayan Zejnilovic, Leid Clark, Jeremy |
| contents | Blockchain technology introduces asset types and custody mechanisms that fundamentally break traditional financial auditing paradigms. This paper presents an autoethnographic analysis of cryptoasset auditing challenges, build on top of prior research on a comprehensive framework addressing existence, ownership, valuation, and internal control verification. Drawing from lived experience implementing blockchain systems as an engineer, smart contract auditor, and CTO of a publicly traded cryptoasset firm, we demonstrate how autoethnographic methodology becomes necessary for understanding technical complexities that external analysis cannot capture. Through detailed examination of token airdrops, multi-signature smart contracts, and real-time on-chain reporting, we provide experimental approaches and common scenarios that auditing firms can analyze to address blockchain innovations currently considered technically insurmountable. |
| format | Preprint |
| id |
arxiv_https___arxiv_org_abs_2603_26361 |
| institution | arXiv |
| publishDate | 2026 |
| record_format | arxiv |
| spellingShingle | Auditing Blockchain Innovations: Technical Challenges Beyond Traditional Finance Eskandari, Shayan Zejnilovic, Leid Clark, Jeremy Cryptography and Security Emerging Technologies General Economics Economics Blockchain technology introduces asset types and custody mechanisms that fundamentally break traditional financial auditing paradigms. This paper presents an autoethnographic analysis of cryptoasset auditing challenges, build on top of prior research on a comprehensive framework addressing existence, ownership, valuation, and internal control verification. Drawing from lived experience implementing blockchain systems as an engineer, smart contract auditor, and CTO of a publicly traded cryptoasset firm, we demonstrate how autoethnographic methodology becomes necessary for understanding technical complexities that external analysis cannot capture. Through detailed examination of token airdrops, multi-signature smart contracts, and real-time on-chain reporting, we provide experimental approaches and common scenarios that auditing firms can analyze to address blockchain innovations currently considered technically insurmountable. |
| title | Auditing Blockchain Innovations: Technical Challenges Beyond Traditional Finance |
| topic | Cryptography and Security Emerging Technologies General Economics Economics |
| url | https://arxiv.org/abs/2603.26361 |