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MMBA Associate-Blockchain Audit
The MMBA Associate-Blockchain Audit Certification provides foundational expertise in auditing blockchain-based financial systems and assessing the risks, governance, and security considerations unique to decentralized technologies. This entry-level credential equips university students and early-career professionals with essential knowledge to audit smart contracts, evaluate blockchain controls, and understand the compliance frameworks governing digital assets—preparing them for careers at the intersection of auditing and emerging technology. No prior experience with blockchain, cryptocurrency, or digital assets is required. This certification is designed for anyone seeking to build core audit competency in blockchain environments, whether you're a student preparing for your first audit role or an early-career professional expanding into technology risk and assurance.
About the Course
About the Certification
What You'll Learn
Through this comprehensive 4-course series (6-8 hours total), you'll gain practical, career-ready
auditing skills across four critical domains:
Course #1: Blockchain Foundations for Financial Auditors
● Define blockchain technology and its critical characteristics for audit professionals
● Differentiate between centralized, decentralized, and distributed ledger systems
● Understand core blockchain components: blocks, hashes, chains, and consensus
mechanisms (PoW, PoS)
● Classify blockchain types (public vs. private) and their audit implications
● Explore the blockchain ecosystem: nodes, miners, wallets, tokens, and smart contracts
● Master basic cryptographic techniques (symmetric, asymmetric, hybrid) essential for
blockchain security
● Compare blockchain systems with traditional databases from an audit trail perspective
● Apply blockchain concepts through audit case simulations
● Assess trust models enabled by blockchain versus traditional financial systems
● Evaluate implications of blockchain adoption for financial auditing and internal controls
Course #2: Governance, Risk & Compliance in Blockchain Ecosystems
● Compare on-chain and off-chain governance models in blockchain deployments
● Evaluate consortium versus public blockchain structures and their governance
implications
● Identify risks related to smart contracts, vendor reliance, and operational dependencies
● Understand technology dependency and vendor lock-in challenges
● Assess third-party risk management in decentralized systems
● Analyze data privacy challenges posed by immutable ledgers (GDPR, CCPA
compliance)
● Interpret legal and regulatory frameworks affecting blockchain adoption (SOX, ISAE
3402)
● Understand Zero Knowledge Proofs (ZKPs) and their role in privacy-preserving audit
evidence
● Evaluate IT general controls and blockchain-specific control mechanisms
● Apply audit testing strategies to blockchain environments
● Perform governance, risk, and compliance assessments through interactive case studies
Course #3: Blockchain Applications in Financial Auditing and Fraud Detection
● Explain the triple-entry accounting model and its advantages for audit traceability
● Understand blockchain's role in real-time transaction verification and audit evidence
integrity
● Assess continuous auditing capabilities and ERP integration challenges
● Redefine financial statement assertions in real-time blockchain environments
● Evaluate smart contracts in financial reporting (revenue recognition, leasing, asset
depreciation)
● Analyze embedded controls versus coding errors using real-world case studies (The
DAO)
● Understand oracle risk and financial assertion vulnerabilities
● Map blockchain controls to fraud schemes using ACFE Fraud Tree methodology
● Design controls for smart contract authorization and exception handling
● Apply CAATT-enhanced testing strategies for blockchain-based data
● Assess tokenization of assets and accounting impacts (real estate, equipment,
certificates)
● Evaluate custodial and control risks of tokenized holdings
● Validate journal entries on blockchain systems through interactive simulation
Course #4: Blockchain Security Risks and Smart Contract Auditing
● Distinguish between blockchain integrity and broader system security in audit contexts
● Apply the CIA Triad (Confidentiality, Integrity, Availability) to evaluate blockchain
implementations
● Identify user, network, and smart contract-level threats impacting financial systems
● Understand common attack vectors and vulnerabilities through real-world case studies
● Recognize the top 5 most common smart contract vulnerabilities
● Assess the need for subject matter experts (SMEs) in blockchain audit engagements
(ISA 620, AS 1210)
● Ask critical audit questions: code review, access permissions, kill switches
● Understand smart contract auditing tools: Mythril, Slither, and Securify
● Apply smart contract audit checklists designed for accounting professionals
● Differentiate platform-specific security models (Ethereum, Hyperledger Fabric, Corda)
● Understand blockchain testing concepts: API, functional, node, and regression testing
● Review security configurations from an accountant's perspective
● Analyze faulty smart contracts through case study exercises
Course Syllabus
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MMBA Associate-Blockchain Accounting
The MMBA Associate-Blockchain Accounting Certification provides foundational expertise in how blockchain technology and digital assets are transforming the accounting profession. This entry-level credential equips university students and early-career professionals with essential knowledge to understand, record, and report blockchain-based transactions—preparing them to thrive in an industry undergoing rapid technological disruption. No prior experience with blockchain, cryptocurrency, or digital assets is required. This certification is designed for anyone seeking to build core competency at the intersection of accounting and blockchain technology.
