The self-check status of a distributed ledger and the validation of transactions took place for the first time on January 4, 2009, with the launch of the Bitcoin blockchain genesis block. Continuous audit evolves in theory and practice. The practice is mainly limited to internal reporting controls. The application of legal accounting to transactions and reporting system risks occurring in most business processes is now theoretically possible within and subject to a decentralized continuous audit environment by SSAE 18 and IASE 3402 standards through the use of a configurable “Ricardian” type of smart contracts. Such contracts, as proposed in this document, do not have custody of the value,
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