Technology Risk Assurance

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Technology Risk Assurance

Evaluate risk, strengthen controls and support audit quality
In today’s complex business environment, organisations are constantly challenged with an increasing number of information technology risks, including security threats, regulatory and legislative compliance.​

Management and supervisory bodies are facing a dynamic and complex business environment. Companies are transforming themselves through mergers and acquisitions, digitising their organisation and developing new business and process models.

With trust in your data and security, with resilience built into your systems, and with knowledge that your digital transformation will succeed, you will enjoy the exponential benefits of a reliable information risk management.

How BDO can help


Boost Audit

Confidence


Leverage audit experience and global resources to evaluate complex environments and determine appropriate responses to business process and IT risks.


Find Audit

Efficiencies


Understand the impact of the IT environment, risks, and controls, and tailor the audit approach to meet the needs of each specific client, while continuously finding ways to enhance internal controls.


Enhance

Compliance


i. Gain visibility into multiple regulatory expectations (CSSF circulars, DORA, GDPR requirements, etc.) as well as compliance with industry standards with certified practitioners from a diverse variety of backgrounds.

Audit Services

Report your financials with confidence. We assess the design and effectiveness of IT General Controls (ITGCs) and IT Application Controls (ITACs) to support accurate financial reporting and compliance with key regulatory frameworks.

Strengthen your internal controls with our comprehensive IT audit services. Whether you are co-sourcing, outsourcing, or enhancing your internal audit function, we provide risk-focused insights that drive strategic improvements (DORA, NIS2, GDPR CSSF circulars).

Additionally, our IT consulting team can offer additional services if you are in need of gap assessment or implementation services covering DORA or NIS2.

Build stakeholder trust with independently verified reports. We perform attestation audits under ISAE 3402 and ISAE 3000, delivering SOC reports (SOC 1, SOC 2, SOC 2+, SOC 3) that demonstrate control effectiveness and compliance

Reduce risks during major technology changes. We offer independent assessments of test plans, data migrations, and implementation processes to ensure your upgrades and transitions are secure, effective, and audit-ready.

Turn data into a powerful asset. Using advanced analytics, we identify risks, fraud indicators, inefficiencies, and control gaps — empowering smarter, data-driven decisions and better operational outcomes.

Attestation & Assurance Reports

The International Standard on Assurance Engagements (ISAE) 3402 is a globally recognised standard focused on providing assurance over internal controls of service providers that may have a potential impact on their clients' financial figures and/or financial reporting. Service providers use this report to demonstrate the effectiveness of their internal controls to clients, client auditors and other stakeholders.
 
  ISAE 3402/SOC1 ISAE 3000/SOC 2  ISAE 3000/SOC 2+  SOC 3 SOC for Cybersecurity
WHO IS THIS SOC FOR?          
A Service Organisation (One that provides services to user entities) x x x x  
Any Type of Organisation         x
REPORTS ON AN ORGANISATION'S…          
Financial Reporting x        
Security   x x x x
Availability   x x x x
Process Integrity   x x x  
Confidentiality   x x x x
Privacy   x x x  
DISTRIBUTION          
Restricted (Users) 1* 2* 3*    
Unrestricted (General Use)          

1* Management User entities and their Auditors
2* & 3* Management User entities, Regulators and Specified Parties
The International Standard on Assurance Engagements (ISAE) 3000 is a general standard for assurance engagements that does not focus on historical financial information. It includes guidelines for conducting assurance engagements on a variety of topics, such as internal control, compliance and other non-financial information. The form of these reports is largely fixed but it is up to the organisation to determine which framework(s) and/or specific processes within the business or technological environment will be reported on.
  • During a SOC2 assessment, your service provider's compliance is checked against the Trust Services Criteria framework. This structure is very similar to the well-known ISO 27002 and COSO frameworks. 
  • A SOC2 report is intended for your customers and stakeholders, such as auditors or your customers' security officers.
 
  ISAE 3402/SOC1 ISAE 3000/SOC 2  ISAE 3000/SOC 2+  SOC 3 SOC for Cybersecurity
WHO IS THIS SOC FOR?          
A Service Organisation (One that provides services to user entities) x x x x  
Any Type of Organisation         x
REPORTS ON AN ORGANISATION'S…          
Financial Reporting x        
Security   x x x x
Availability   x x x x
Process Integrity   x x x  
Confidentiality   x x x x
Privacy   x x x  
DISTRIBUTION          
Restricted (Users) 1* 2* 3*    
Unrestricted (General Use)          

1* Management User entities and their Auditors
2* & 3* Management User entities, Regulators and Specified Parties
This is an enhanced version of the SOC 2 (System and Organisation Controls 2) report that includes additional criteria or frameworks on top of the standard Trust Services Criteria (TSC). It is often used by organisations that need to demonstrate compliance with multiple regulatory or industry standards. (SOC 2 + can include GDPR, ISO 270001, DORA, & CSSF Compliance).
 
  ISAE 3402/SOC1 ISAE 3000/SOC 2  ISAE 3000/SOC 2+  SOC 3 SOC for Cybersecurity
WHO IS THIS SOC FOR?          
A Service Organisation (One that provides services to user entities) x x x x  
Any Type of Organisation         x
REPORTS ON AN ORGANISATION'S…          
Financial Reporting x        
Security   x x x x
Availability   x x x x
Process Integrity   x x x  
Confidentiality   x x x x
Privacy   x x x  
DISTRIBUTION          
Restricted (Users) 1* 2* 3*    
Unrestricted (General Use)          

1* Management User entities and their Auditors
2* & 3* Management User entities, Regulators and Specified Parties
Would you like to share your SOC report with a wider audience, for example by posting it on your website? Then opt for SOC3 reporting. 
 
  ISAE 3402/SOC1 ISAE 3000/SOC 2  ISAE 3000/SOC 2+  SOC 3 SOC for Cybersecurity
WHO IS THIS SOC FOR?          
A Service Organisation (One that provides services to user entities) x x x x  
Any Type of Organisation         x
REPORTS ON AN ORGANISATION'S…          
Financial Reporting x        
Security   x x x x
Availability   x x x x
Process Integrity   x x x  
Confidentiality   x x x x
Privacy   x x x  
DISTRIBUTION          
Restricted (Users) 1* 2* 3*    
Unrestricted (General Use)          

1* Management User entities and their Auditors
2* & 3* Management User entities, Regulators and Specified Parties

Threat-Led Penetration Testing (TLPT) in Compliance with the DORA

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Key Contact

Veronika Macháčková-Koch

Veronika Macháčková-Koch

Director - Audit
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