The Digital Audit

Audit & Technology

As the world becomes more digital, so do the expectations for audits. At BDO, we embrace innovation and technology to enhance the quality of our audits. Our digital tools, Audit Process Tool (APT) for audit documentation, the Customer Portal for secure data exchange along with Heartbeat for data analytics, set the foundation.

Additionally, BDO’s auditors are well-versed in technology, enabling us to engage in meaningful discussions about the technological risks and opportunities that impact your business.

Digital Auditing Tools

As a leading international network of auditing firms, BDO leverages a suite of advanced digital tools. Moreover, we develop bespoke solutions tailored specifically to meet the needs of our clients in Norway. 


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APT

BDO employs a global tool for conducting and documenting audits. This tool guides our auditors through our methodology, which adheres to International Standards on Auditing (ISA). It ensures top-quality auditing and seamless operations across national borders. 


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Customer Portal

BDO's global portal facilitates secure and efficient interaction between our clients and us. It supports encrypted data exchange, two-factor authentication, and digital signatures, ensuring a simple yet secure communication channel. 


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Heartbeat

BDO Norway's data and analysis platform, Heartbeat, is designed specifically for companies operating in the Norwegian market. It facilitates data loading from a wide range of ERP systems via direct integration (through APIs) or standard account data files (SAF-T). It also integrates with several other data sources for tax, exchange rates, risk scoring etc. Heartbeat enhances audit efficiency and quality through standardization and advanced data analysis, and reduces administrative tasks related to data and report retrieval on your end.

By mapping your systems and needs, we find the solution that best suits auditing your business. 

Insight with Data Analysis

We incorporate data analysis in both the planning and execution of audits, examining 100% of transactions to offer valuable business insights and robust audit evidence. 

Utilizing powerful tools for large transaction volumes, we employ standard solutions like Heartbeat and customize others as needed. Tools such as PowerBI and open APIs facilitate seamless data loading. 

When appropriate, we use Process Mining for automated process mapping, enhancing our understanding during planning and providing a solid basis for discussions on optimizing processes and controls. 

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Auditing IT Systems

As society digitalizes and the technological landscape of Norwegian businesses becomes more complex, the expectations for auditors are evolving. BDO invests significantly in digital competence among our auditors to leverage your investments in automation, such as internal control and transaction processing. 

Our IT-savvy auditors build on your automated controls, ensuring efficient and high-quality audits. We report deviations and risks associated with IT systems and data analysis as part of our formal reporting and informal dialogue, providing comprehensive insights and maintaining high standards. 

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