Instructor for this course

Cryptocurrencies, such as Bitcoin and Ethereum, are just two of thousands of emerging solutions to create friction-less global transactions between counter-parties. Additionally, cryptocurrencies are positioning themselves to become the “new gold” of the modern world as a store of value and immune from geo-political risk.

The rise and fall of cryptocurrency prices has not deterred interest in the technology or the space, but is leading to ever more practical, accessible and useful applications of blockchain technology.

This course uses several case studies to illustrate the audit and ethical considerations in the newly emerging sector. Few accountants and auditors are conversant with cryptocurrency technology and this course is designed to improve your level of awareness and deepen your understanding of issues associated with issuing an audit opinion for clients in this space.

Learning Objectives

  • Explore the applications of cryptocurrency and blockchain technologies
  • Identify the audit consideration factors for client acceptance and continuance
  • Identify and address specific audit risks unique to cryptocurrency transactions and balances
  • Recognize ethical issues arising that may arise while working in a new sector that has few regulations and undefined rules.
Last updated/reviewed: May 7, 2022

7 Reviews (30 ratings)Reviews

Anonymous Author
The course was not only informative, but very entertaining. This was a good introduction to crypto and blockchain.
Member's Profile
This was a very interesting way to discuss audit risks and at the same time do a case study on Quadriga CX.
Anonymous Author
The course was very insightful. I have a better understanding of cryptocurrency and blockchain.
Anonymous Author
Incredibly interesting. Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx
Anonymous Author
This is a good introduction to Cryptocurrency for a beginner.
Member's Profile
Great course, I would recommend this course to others.
Anonymous Author
Great introductory course that covers ethics well.


Course Complexity: Foundational

No advanced preparation or prerequisites are required for this course

Education Provider Information

Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Course Syllabus
  3:18Introduction to Audit and Ethical Considerations in Cryptocurrency - The Quadriga Quandary
  6:27Cryptocurrency Businesses
  6:55Cryptocurrency 101
  10:04Blockchain 101
  7:53The Rise of Cryptocurrency
  7:05Audit Client Acceptance Issues
  7:07Quadriga Quandary: An Ethical Dilemma
  10:44Unique Audit Risks Arising in Cryptocurrency
  7:55The Slow Demise of Quadriga
  7:26The Case of Cotton's Missing Coins
Continuous Play
  1:14:50Ethical and Audit Considerations of Cryptocurrency
Supporting Materials
  PDFSlides: Audit and Ethical Considerations in Cryptocurrency – The Quadriga Quandary
  PDFAudit and Ethical Considerations in Cryptocurrency – The Quadriga Quandary Glossary/Index
Review And Test