Penyusunan Kertas Kerja Pemeriksaan atas Penyimpanan Aset Kripto Berdasarkan Standar Audit (Studi pada KAP HR)

Abstract

Perkembangan industri aset kripto menghadirkan tantangan dalam audit karena aset digital disimpan melalui wallet, dan seluruh transaksinya tercatat pada jaringan blockchain. Penelitian ini bertujuan menyusun, menguji coba, dan mengevaluasi Kertas Kerja Pemeriksaan (KKP) audit penyimpanan aset kripto berdasarkan Standar Audit di KAP HR. Penelitian menggunakan metode applied research dengan pendekatan studi kasus melalui observasi, wawancara, dokumentasi, studi pustaka dan triangulasi. Hasil penelitian menghasilkan KKP yang disusun sesuai dengan karakteristik audit penyimpanan aset kripto dan Standar Audit, serta mengintegrasikan prosedur audit berbasis blockchain, meliputi evaluasi pengendalian internal, verifikasi blockchain, konfirmasi pihak ketiga, pengujian kepemilikan aset, valuasi aset kripto, dan pengujian pendapatan transaction fee. Hasil uji coba dan evaluasi menunjukkan bahwa KKP telah sesuai berdasarkan aspek keterlacakan prosedur, kecukupan bukti audit, kesesuaian prosedur dengan asersi dan Standar Audit, serta kemudahan reviu. Dengan demikian, KKP yang dikembangkan dapat digunakan sebagai pedoman pelaksanaan audit penyimpanan aset kripto di KAP HR.

The growth of the cryptocurrency industry has introduced new challenges to auditing because digital assets are stored in wallets and all transactions are recorded on blockchain networks. This study aims to develop, implement, and evaluate Audit Working Papers (AWPs) for cryptocurrency custody audits based on Indonesian Auditing Standards at KAP HR. The study employed an applied research method using a case study approach through observation, interviews, documentation, literature review, and triangulation. The results produced AWPs that are consistent with the characteristics of cryptocurrency custody audits and the relevant Indonesian Auditing Standards by integrating blockchain-based audit procedures, including internal control evaluation, blockchain verification, third-party confirmation, ownership testing, cryptocurrency valuation, and transaction fee revenue testing. The implementation and evaluation results indicate that the AWPs are appropriate in terms of audit trail, sufficiency of audit evidence, alignment of audit procedures with financial statement assertions and Indonesian Auditing Standards, and ease of review. Therefore, the developed AWPs can serve as practical guidance for conducting cryptocurrency custody audits at KAP HR.