TechLab studies multiple themes centered on the impact of technology on the auditing profession. Research is conducted by its own staff and in collaboration with students and industry partners.
TechLab publications and events provide in-depth insights and practical recommendations to better equip auditors to evaluate technological solutions and to apply technology within audit processes. TechLab aims to identify risks that may previously have been overlooked and to contribute to more effective audit teams. In doing so, it supports the delivery of higher-quality audits that create additional value for all stakeholders.
TechLab White Paper 2026: “Auditing with Digital Twin”
An exploratory study by BDO and ITACA on the potential of Digital Twin technology in financial audits. The report introduces an ‘outside‑in’ approach in which external and real‑time data streams are used to build an independent digital representation of the financial position. This approach can enhance the reliability of audit procedures, make testing more efficient, and enable auditors to focus on material deviations and risks.
At the same time, the white paper highlights important challenges such as data standardisation, data quality, and adoption barriers. It is intended for auditors, IT auditors, and decision‑makers within the IT Audit, Compliance and Advisory domain who are seeking technology‑oriented topics with the potential to meaningfully transform the audit profession.
Download the white paper for practical insights and suggestions for next steps, including proof‑of‑concept studies. Download white paper here.
ESG‑Hub Edition 2026
“Unlocking the True Value of Digital Product Passports – Why IT matters more now” is the second opinion paper from the ESG-Hub of the ITACA Master’s program. The paper explores how Digital Product Passports (DPPs) can help translate ESG ambitions into measurable action by improving transparency in global supply chains. It highlights the role of technology, governance, regulation and particularly the Ecodesign for Sustainable Products Regulation (ESPR) in accelerating the adoption of DPPs and enabling organizations to move from sustainability narratives to data-driven ESG execution. Download the paper here.
ESG‑Hub Edition 2025
“The Forgotten Pillar of ESG – Why It Matters More Now” is an opinion paper from the ESG‑Hub within the ITACA Master’s programme at Vrije Universiteit Amsterdam. The paper highlights the growing importance of the social dimension of ESG and its increasing relevance for IT professionals. Download the paper here.
Techlab Edition 2022
“Applying Machine Learning to Audit Techniques: Towards (Near) Real‑Time Assurance” is a short report of a joint study by BDO Digital and Vrije Universiteit Amsterdam. Download the paper here.
TechLab Edition 2022
“Pooled audits op public clouddiensten: Assurance op naleving van de EBA-richtlijnen” is a joint study with Rabobank on how pooled, risk‑based audits can help financial institutions obtain demonstrable assurance over public cloud services to meet EBA outsourcing requirements. It concludes pooled audits provide more specific, actionable assurance than generic CSP certificates or SOC reports, while emphasizing the need for clear governance, skilled auditors and modern data‑driven techniques.
Feedback and contact
We welcome suggestions and ideas to help shape TechLab’s work. Please send feedback to: edp.sbe@vu.nl.