Microsoft Dynamics 365 Business Central Audit Program v1.0

Microsoft Dynamics 365 Business Central Audit Program v1.0
Categories: Audit Program; IT & Cyber Audit; Financial & Operational Audit

An Excel audit workbook for reviewing Microsoft Dynamics 365 Business Central, built for IT auditors, internal auditors and finance teams. It contains 181 test procedures across 23 sections. Each procedure sets out the control objective, the risk, the Business Central page, report or admin center setting to use, and the evidence to collect.

The workbook also includes:

• An Engagement Setup sheet that switches procedures in or out of scope by module, including Online and On-Premises
• Result and risk-rating drop-downs
• A live dashboard of results by section
• A findings register with recommendations, owners and due dates
• A segregation of duties matrix and an information request list

What’s covered

• IT Audit (83 procedures): Governance, User Access, Privileged & Partner Access, Permission Sets & SoD, Sign-in Security, Environments & Extensions, Configuration, APIs & Power Platform, Copilot & AI Agents, Audit Logging, Backup & Restore, Data Protection, On-Premises Infrastructure
• Business Process (83 procedures): GL & Period Close, Procure-to-Pay, Order-to-Cash, Inventory, Fixed Assets, Cash & Bank, Projects, Tax & E-Invoicing, Financial Reporting
• Data Analytics (15 tests): duplicate payments, vendor–employee matches, journal entry testing, payments after bank detail changes, AI agent transactions and more

Written for Business Central version 26 and later (checked against version 29, the October 2026 release), Online and On-Premises. It covers Business Central only, not Dynamics NAV, Dynamics 365 Finance & Operations or Sage.