JUST AUDIT 2.0 • INFORMATION SECURITY & GOVERNANCE

AI-Restricted by Design.

One secure audit approach. Every client. Every engagement.

At Just Audit, artificial intelligence is used to enhance audit quality and efficiency, but only within clearly defined and controlled boundaries. Modern technology, protected client information, and independent human professional judgement.

SECURITY & COMPLIANCE ARCHITECTURE

The 5-Layer Trust Architecture

Confidential client information is maintained within a strictly controlled environment. Security statements reflect verified controls actually implemented within our production architecture.

LAYER 01

Secure Client Environment

SharePoint & Caseware Cloud

Client information is maintained within a controlled, engagement-specific environment using enterprise-tier platforms including Microsoft 365 (SharePoint Online) and Caseware Cloud. Data is segregated per engagement with no co-mingling across client workspaces.

Engagement-specific silos Caseware Cloud repository Western European data residency
LAYER 02

Access Control & Identity

Role-Based Access (RBAC)

Access is restricted strictly to authorized engagement team members and necessary certified support personnel, governed by a formal access management policy, mandatory multi-factor authentication (MFA), and automated session expirations.

Mandatory MFA (FIDO2 / Authenticator) Least-privilege role assignment Comprehensive audit logging
LAYER 03

Data Protection & Isolation

Microsoft Purview & DLP

Confidential information is protected using continuous enterprise security controls, including Microsoft Purview information protection, automated Data Loss Prevention (DLP) filters, encryption in transit (TLS 1.3) and at rest (AES-256), with selective data anonymization where required.

Microsoft Purview DLP AES-256 & TLS 1.3 Encryption Pre-processing redaction
LAYER 04

Restricted AI Processing

Zero Public Training

AI may only process approved information through authorized enterprise systems, certified suppliers, and isolated processing routes. Client data is never used to train public or foundational artificial intelligence models, ensuring commercial secrecy is preserved.

Enterprise API endpoints Zero data retention for training Deterministic validation guards
LAYER 05

Human-Led Audit Delivery

Dual RA Sign-off

Our qualified RegisterAccountants (RA) remain fully responsible for audit evidence, professional judgment, risk assessments, and final audit opinions. Technology accelerates routine processing; professional responsibility and boardroom accountability are non-delegable.

Registered Auditor accountability Ex-Big Four partner review AFM statutory compliance
Factually Verified Security Baseline: All security commitments reflect verified controls currently active in our environment. Client data is hosted within certified Microsoft Azure Western European data centers and Caseware Cloud infrastructure, adhering strictly to ISO 27001, SOC 2 Type II, and Dutch AFM standards.
A DIFFERENT WAY OF WORKING • THE JUST AUDIT 2.0 APPROACH

Machines do repetition. Humans provide judgement.

The audit is organized around clean data, verifiable evidence, and exceptions — not around endless spreadsheets. Technology accelerates routine processing; our qualified auditors retain full responsibility for risk, testing, and professional conclusions.

01

Connect

We bring financial data and audit evidence together securely via automated connectors (Exact, AFAS, NetSuite) or secure ingestion.

Direct Ingestion
02

Understand

AI categorizes documents, indexes ledgers, and supports rapid comprehension of entity operations and reporting perimeters.

AI Structured
03

Assess

Risks, materiality thresholds, and substantive testing plans are prepared for formal evaluation and challenge by the audit team.

Auditor Scrutiny
04

Test

Full population scans and automated reconciliations highlight anomalies, focusing substantive testing on genuine risk areas.

100% Population Scan
05

Judge & Sign

Experienced RegisterAccountants evaluate evidence, challenge estimates, discuss findings with management, and sign the audit report.

Senior RA Sign-Off
CLIENT EXPERIENCE ARCHITECTURE

One audit. Fewer disconnected lists and emails.

Too much audit time is spent collecting, structuring, chasing status, and repeating explanations. We are engineering the workflow so information is organized earlier and exceptions surface faster.

Just Audit 2.0 — Engagement Control Center
Client Experience Architecture (In Development)
Unified Requests

What needs action?

Completed & Validated 14 items
Awaiting Client Input 3 items
In Senior Auditor Review 2 items
Anomaly Radar

Focus on what deviates

Revenue cut-off exceptions 4 flagged
Inventory valuation checks 2 items
Bank reconciliations 0 deviations
Progress Transparency

Single view on the audit

Scoping & Planning 100%
Interim Testing 84%
Year-End Closing & Opinion 41%

Transparency Disclaimer: This is a conceptual representation illustrating our integrated client workflow in active development. Final operational capabilities follow ongoing software validation and security certification.

WHAT CHANGES FOR YOUR FINANCE TEAM

Less audit administration. More attention for what matters.

More Targeted Requests

We aim to structure and analyze available ERP data before requesting additional manual evidence from your finance team.

Earlier Visibility of Issues

Missing schedules and ledger exceptions surface in Q3/Q4 interim reviews, completely eliminating stressful year-end fire drills.

More Substantive Discussion

Time released from routine clerical collation is invested directly into personal dialogue on risks, valuation estimates, and reporting clarity.

Clear Progress Visibility

All open deliverables, audit milestones, and sign-off prerequisites remain transparent and measurable throughout the entire engagement.

GOVERNANCE & TRUST FAQ

Good questions belong in a good audit.

Does AI make audit judgments or sign reports?

No. Under Dutch law (Wet toezicht accountantsorganisaties) and NV COS auditing standards, statutory accountability cannot be delegated. Artificial intelligence is strictly restricted to data indexing, reconciliation assistance, and document structuring. Only qualified RegisterAccountants (RA) evaluate audit evidence and sign the independent auditor’s report.

Is client financial data used to train public AI models?

Never. Just Audit operates strictly through approved enterprise API endpoints with zero data retention for training purposes. We maintain contractual data processing agreements that legally guarantee your general ledger, bank records, and board minutes are never incorporated into public LLM training sets.

Where is client audit data hosted and encrypted?

All engagement workspaces are hosted within Western European Microsoft Azure data centers and Caseware Cloud infrastructure. Data is encrypted in transit using TLS 1.3 and at rest using AES-256 bit encryption, with Microsoft Purview access policies enforced per file.

Can our IT and risk department inspect your security controls?

Yes. We actively support vendor risk assessments conducted by client CISOs, DPOs, and internal audit committees. We provide complete technical architecture overviews, SOC 2 / ISO 27001 reports from our infrastructure providers, and formal data processing documentation.

SECURITY & ENGAGEMENT CONSULTATION

Discuss your audit security and methodology with an RA partner.

Speak directly with Tjerk Wolsak RA or Sven Steijn RA to review your statutory requirements, data integration readiness, and information security parameters.

Direct partner access • Zero junior delegation • AFM Licence 13020177