Revizijski izzivi in priložnosti pri uporabi kriptovalut v podjetju

Hren, Patrick

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Title:	Revizijski izzivi in priložnosti pri uporabi kriptovalut v podjetju
Authors:	ID Hren, Patrick (Author) ID Sternad Zabukovšek, Simona (Mentor) More about this mentor... ID Kolar, Iztok (Comentor)
Files:	MAG_Hren_Patrick_2025.pdf (3,35 MB) MD5: 03FA0507F2FCDA97D7E4467117E6F2C1
Language:	Slovenian
Work type:	Master's thesis/paper
Typology:	2.09 - Master's Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Magistrsko delo se osredotoča na analizo revizijskih izzivov in priložnosti, ki jih prinaša uporaba kriptovalut v podjetjih. V teoretičnem delu so predstavljene temeljne značilnosti kriptovalut, njihov razvoj in vpliv na sodobno poslovno okolje, pri čemer je poseben poudarek namenjen tehnologiji veriženja blokov (angl. blockchain) in njenim aplikacijam v različnih gospodarskih panogah. Obravnavani so tudi poslovni modeli, ki vključujejo digitalna sredstva, ter računovodska obravnava kriptovalut v skladu z mednarodnimi (MSRP) in slovenskimi računovodskimi standardi (SRS). Sledijo poglavja, ki obravnavajo revizijski vidik kriptovalut, vključno s preverjanjem transakcij na blockchainu, vzpostavljanjem učinkovitih notranjih kontrol ter vrednotenjem digitalnih sredstev. Analizirani so praktični primeri podjetij različnih panog, ki uporabljajo kriptovalute, s poudarkom na posebnostih revizijskih postopkov in tveganjih, ki jih ti prinašajo. Regulativni del naloge podrobno obravnava pravni okvir Evropske unije, zlasti uredbo MiCA, ter nacionalne predpise v Sloveniji in primerjavo z drugimi državami. Poudarjeni so pravni in etični izzivi, povezani z uporabo digitalnih sredstev, ter globalni trendi regulacije. V empiričnem delu je uporabljena metoda analize dokumentov, ki vključuje pregled strokovne literature, zakonodaje in poročil revizijskih družb, dopolnjena s študijami primerov podjetij, ki uporabljajo kriptovalute. Rezultati nakazujejo, da lahko preglednost, ki jo omogoča tehnologija blockchain, pripomore k bolj učinkoviti izvedbi revizijskih postopkov. Vendar pa so za tak pristop potrebne precej visoka raven tehničnega znanja, uporaba posebnih orodij ter vzpostavitev ustreznih notranjih kontrol. V zaključnem delu naloge se pokaže predvsem to, da se mora revizijska praksa ves čas prilagajati hitrim spremembam na področju tehnologije. Ob tem postaja vedno bolj pomembno tudi oblikovanje enotnega in mednarodno usklajenega regulativnega okvira ter dosledno spoštovanje etičnih načel pri obravnavi digitalnih sredstev. V prihodnje bo uspešna revizija kriptovalut temeljila na povezovanju tehnološkega razvoja, zakonodajnih zahtev in strokovnega dela, saj le tako lahko zagotovimo večjo preglednost, varnost ter zaupanje v digitalno gospodarstvo. Sledijo poglavja, ki obravnavajo revizijski vidik kriptovalut, vključno s preverjanjem transakcij na blockchainu, vzpostavljanjem učinkovitih notranjih kontrol ter vrednotenjem digitalnih sredstev. Analizirani so praktični primeri podjetij iz različnih panog, ki uporabljajo kriptovalute, s poudarkom na posebnostih revizijskih postopkov in tveganjih, ki jih ti prinašajo. Regulativni del naloge podrobno obravnava pravni okvir Evropske unije, zlasti uredbo MiCA, ter nacionalne predpise v Sloveniji in primerjavo z drugimi državami. Poudarjeni so pravni in etični izzivi, povezani z uporabo digitalnih sredstev, ter globalni trendi regulacije. V empiričnem delu je uporabljena metoda analize dokumentov, ki vključuje pregled strokovne literature, zakonodaje in poročil revizijskih družb, dopolnjena s študijami primerov podjetij, ki uporabljajo kriptovalute. Rezultati nakazujejo, da lahko preglednost, ki jo omogoča tehnologija blockchain, pripomore k bolj učinkoviti izvedbi revizijskih postopkov. Vendar pa je za tak pristop potrebna precej visoka raven tehničnega znanja, uporaba posebnih orodij ter vzpostavitev ustreznih notranjih kontrol. V zaključnem delu naloge se pokaže predvsem to, da se mora revizijska praksa ves čas prilagajati hitrim spremembam na področju tehnologije. Ob tem postaja vedno bolj pomembno tudi oblikovanje enotnega in mednarodno usklajenega regulativnega okvira ter dosledno spoštovanje etičnih načel pri obravnavi digitalnih sredstev. V prihodnje bo uspešna revizija kriptovalut temeljila na povezovanju tehnološkega razvoja, zakonodajnih zahtev in strokovnega dela, saj le tako lahko zagotovimo večjo preglednost, varnost ter zaupanje v digitalno gospodarstvo.
Keywords:	kriptovalute, tehnologija blockchain, revizija, notranje kontrole, računovodska obravnava, regulativa MiCA, digitalna sredstva
Place of publishing:	Maribor
Publisher:	P. Hren]
Year of publishing:	2025
PID:	20.500.12556/DKUM-95744
UDC:	336.74:004
COBISS.SI-ID:	259615491
Publication date in DKUM:	02.12.2025
Views:	188
Downloads:	44
Metadata:
Categories:	EPF
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Licences

License:	CC BY 4.0, Creative Commons Attribution 4.0 International

Link:	http://creativecommons.org/licenses/by/4.0/
Description:	This is the standard Creative Commons license that gives others maximum freedom to do what they want with the work as long as they credit the author.
Licensing start date:	17.10.2025

Secondary language

Language:	English
Title:	Audit challenges and opportunities in the use of cryptocurrencies in enterprises
Abstract:	This master’s thesis focuses on the analysis of audit challenges and opportunities arising from the use of cryptocurrencies in business. The theoretical part outlines the basic characteristics of cryptocurrencies, their development, and their influence on the modern business environment, with particular emphasis on blockchain technology and its applications across different industries. It also addresses business models that involve digital assets, together with the accounting treatment of cryptocurrencies in line with International Financial Reporting Standards (IFRS) and Slovenian Accounting Standards (SAS). The following chapters examine the audit perspective on cryptocurrencies, which includes the verification of blockchain transactions, the establishment of effective internal controls, and the valuation of digital assets. Practical examples from companies in various sectors that make use of cryptocurrencies are analysed, highlighting the specific features of audit procedures and the risks associated with them. The regulatory section discusses in detail the legal framework of the European Union, especially the MiCA regulation, as well as national legislation in Slovenia, with comparisons to other jurisdictions. Legal and ethical issues connected with the use of digital assets are considered, along with broader global regulatory trends. The empirical part applies the document analysis method, covering professional literature, legislation, and reports from audit firms, complemented by case studies of companies using cryptocurrencies. The findings suggest that the transparency provided by blockchain technology can contribute to more efficient audit procedures. At the same time, such an approach requires a high level of technical expertise, the use of specialised tools, and the implementation of adequate internal controls. The conclusion of the thesis shows above all that audit practice needs to continuously adapt to rapid technological developments. Increasingly important is also the creation of a unified and internationally harmonised regulatory framework, as well as consistent adherence to ethical standards in dealing with digital asse The following chapters examine the audit perspective on cryptocurrencies, which includes the verification of blockchain transactions, the establishment of effective internal controls, and the valuation of digital assets. Practical examples from companies in various sectors that make use of cryptocurrencies are analysed, highlighting the specific features of audit procedures and the risks associated with them. The regulatory section discusses in detail the legal framework of the European Union, especially the MiCA regulation, as well as national legislation in Slovenia, with comparisons to other jurisdictions. Legal and ethical issues connected with the use of digital assets are considered, along with broader global regulatory trends. The empirical part applies the document analysis method, covering professional literature, legislation, and reports from audit firms, complemented by case studies of companies using cryptocurrencies. The findings suggest that the transparency provided by blockchain technology can contribute to more efficient audit procedures. At the same time, such an approach requires a high level of technical expertise, the use of specialised tools, and the implementation of adequate internal controls. The conclusion of the thesis shows above all that audit practice needs to continuously adapt to rapid technological developments. Increasingly important is also the creation of a unified and internationally harmonised regulatory framework, as well as consistent adherence to ethical standards in dealing with digital assets. Looking ahead, the successful audit of cryptocurrencies will depend on linking technological progress, regulatory requirements, and professional practice, since only in this way can greater transparency, security, and trust in the digital economy be achieved.
Keywords:	cryptocurrencies, blockchain technology, auditing, internal controls, accounting treatment, MiCA regulation, digital assets

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