Microsoft Dynamics 365 Business Central Audit

Uncover Hidden Risk in Your Business Central Operations

Many Business Central implementations drift from their initial design, introducing risk, manual workarounds, and reporting gaps. Our audit consultants diagnose systemic issues before they impact the bottom line.

Operator-led insights for complete operational visibility.

Trusted by leading retailers

Operating Model

Keeping fulfilment and finance aligned

Ensuring Business Central maintains integrity across sales, stock, and financials requires more than just functional configuration; it demands disciplined operational processes and clear data ownership boundaries.

Diagnose

We identify the root causes of inconsistencies, reporting errors, and process bottlenecks within your Business Central environment.

  • Validate chart of accounts integrity
  • Identify dimension usage variances
  • Trace transaction inconsistencies
  • Audit user permission exposures
  • Review customisation impact

De-risk

Our audit specialists outline practical steps to mitigate operational risks, improve data accuracy, and strengthen internal controls.

  • Address data entry points
  • Correct posting group misconfigurations
  • Optimise inventory valuation methods
  • Bolster segregation of duties
  • Cleanse historical transaction errors

Optimise

Moving beyond diagnosis, we provide a actionable roadmap for Business Central improvements that enhance efficiency and reporting reliability.

  • Improve reconciliation workflows
  • Automate repetitive tasks safely
  • Enhance data validation rules
  • Streamline month-end closes
  • Refine reporting structures

Why Cogent2

Business Central setups drift over time because initial scope often prioritises go-live over long-term operational resilience

Without consistent scrutiny, even well-configured Business Central systems can accumulate technical debt and introduce operational friction. Our audit focuses on validating the commercial integrity of your instance.

  • Operator-led Business Central consultants
  • Deep understanding of retail finance
  • Cross-platform ecosystem knowledge
  • Focus on commercial outcomes
  • Experienced in complex data migrations
  • Pragmatic, actionable recommendations

15+

Years in Retail Operations

Tier 1

ERP & Financial Consulting

Cross-Platform

Ecosystem Expertise

Operator-led

Engagement Model

Operational Intelligence for Audit

CogentAI

Applying data intelligence to Business Central audit work helps identify anomalies and patterns that manual reviews often miss. CogentAI augments our consultants' expertise, pinpointing areas of concern faster and with greater precision.

Anomaly detection in G/L postings
Behavioural pattern analysis
Proactive risk flagging
Inventory valuation variance analysis
Accelerated data integrity checks

"Accurately diagnosing system drift requires more than just looking at configuration. We analyse historical transaction data for subtle anomalies that signal deeper operational issues."

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CogentAI: Operational Anomaly Detection in Business Central

Capabilities

Audit areas reviewed

Our Business Central audit covers key operational and financial control points, providing a comprehensive view of your system's health.

Governance & Security

  • User permissions and roles
  • Segregation of duties review
  • Access control policies
  • Audit trail configurations
  • Data retention policies

Data Integrity & Finance

  • Chart of accounts validation
  • Dimension setup and usage
  • VAT/tax posting groups
  • Inventory costing methods
  • Fixed asset depreciation

Process & Workflows

  • End-to-end transaction flows
  • Month-end close procedures
  • Reconciliation processes
  • Error handling and resolution
  • Journal approvals and posting

Integrations & Reporting

  • Connected system data flows
  • Integration error logging
  • Performance impact of extensions
  • Financial reporting accuracy
  • Operational report consistency

Connected Ecosystems

Business Central Never Operates Alone

A robust Business Central audit considers the entire commerce ecosystem, as issues often propagate from connected platforms into the ERP.

Ecommerce

Shopify PlusAdobe CommerceBigCommerce

Marketplaces

Amazon Seller CentraleBayMirakl

WMS & OMS

PeoplevoxBrightpearlShipperHQ

Integration & Intelligence

PatchworksCogent AIPower BI

CRM & CX

KlaviyoGorgiasAttentive

Operational Intelligence

Typical findings auditors uncover on Business Central

Common operational issues within Business Central environments often stem from configuration drift, inadequate training, or overlooked integration dependencies. Our audit approach identifies these systemic failures early.

Incorrect Inventory Valuations

Symptoms

  • Inaccurate COGS reporting
  • Stock values not matching physical counts
  • Discrepancies in inventory subledger vs. G/L

Root Causes

  • Incorrect item costing methods
  • Manual adjustments bypassing standard flows
  • Incomplete purchase cost postings
Business CentralWMS

Impact: Distorted financial statements, poor stock planning decisions, and potential for write-downs.

Cogent Approach: We review item costing setup, assess historical transactions for anomalies, and validate reconciliation processes between inventory and finance modules.

Financial Dimension Misapplication

Symptoms

  • Inconsistent departmental/project reporting
  • Unbalanced dimension entries
  • Manual correction of reports post-export

Root Causes

  • Limited user training on dimension usage
  • Missing or optional dimension requirements
  • Legacy data migration without dimension enforcement
Business Central

Impact: Inability to perform accurate cost centre analysis, budget tracking, or profitability reporting.

Cogent Approach: Our audit examines global dimension settings, posting setups, and historical G/L entries to identify where and why dimensions are being incorrectly applied or omitted.

User Permission Overrides

Symptoms

  • Unexpected transactions in G/L
  • Difficulty tracing modifications to specific users
  • Absence of role segregation

Root Causes

  • Excessive use of 'SUPER' user permissions
  • Lack of regular permission reviews
  • Inadequate segregation of duties policy enforcement
Business Central

Impact: Increased risk of fraud, unauthorised data access, and non-compliance with internal controls.

Cogent Approach: We conduct a thorough review of user roles, profiles, and assigned permissions, highlighting areas where excessive access could compromise data integrity and system security.

VAT/Tax Posting Inaccuracies

Symptoms

  • Frequent manual adjustments to VAT returns
  • Discrepancies between expected and reported tax liabilities
  • Audit flags from tax authorities

Root Causes

  • Incorrect VAT product/business posting groups
  • Complex multi-jurisdictional tax rules
  • Changes in tax legislation not updated in BC
Business CentralEcommerceMarketplace

Impact: Financial penalties, reputational damage, and significant manual effort to correct errors.

Cogent Approach: Our consultants review all VAT posting setups, test various transaction scenarios, and verify alignment with local tax regulations and integration points from sales channels.

Deep Integration Expertise

Audit checkpoints, maturity framework, scoring approach

Our Business Central audit goes beyond standard checklists, evaluating system maturity and providing a clear scoring framework across critical operational domains. We identify risks and opportunities for improvement.

  • Configuration drift analysis
  • Process efficiency benchmarking
  • Data integrity validation
  • Security and compliance review
  • Integration error management
  • Reporting accuracy assessment

Business Central

Core ERP configuration and usage

Financial Controls

G/L, dimensions, VAT, inventory costing

Ecosystem Health

Data flow from connected platforms

Data Governance Foundations

Process Standardisation

Proactive Monitoring

Scalable Architecture

Future-Ready Operations

Preparing Business Central for its next scale or phase

An audit of Business Central is not just about finding faults; it is about establishing a robust foundation for future growth. By identifying current limitations and potential bottlenecks, we help retailers anticipate challenges.

Ensuring your Business Central environment can support new sales channels, increased transaction volumes, or deeper analytical requirements means scrutinising its current state with a forward-looking perspective. Our consultants help you understand what changes are needed.

Knowledge Base

Frequently Asked Questions

About the Business Central Audit
What does a Business Central audit cover?
Our Business Central audit comprehensively reviews your system's configuration, financial controls, user permissions, integration integrity, and critical operational workflows to identify risks and inefficiencies.
How long does a Business Central audit take?
The duration of an audit varies depending on the complexity of your Business Central setup and ecosystem. We agree on a timeline upfront, typically ranging from a few weeks to a couple of months for larger implementations.
Will the audit disrupt our daily operations?
We design our audit process to minimise disruption. Data extraction and interviews are scheduled strategically, and we use read-only access for most analyses, ensuring your operational continuity.
Post-Audit Outcomes
What deliverables do we receive after the audit?
You will receive a detailed audit report outlining findings, identified risks, root causes, and actionable recommendations. We also provide a prioritised roadmap for rectifying issues and optimising your Business Central environment.
What happens after the audit report is delivered?
Following the report, we present our findings and discuss the recommended next steps. This often leads to strategic consulting or focused engagement to implement specific improvements based on the audit's output.
Can you help us implement the audit recommendations?
Yes, our audit is holistic. While the initial phase focuses on diagnosis, we are equipped to support the implementation of recommended improvements, from configuration adjustments to process redesign and user training.

Working Together

Engagement Models

Fixed-Scope Audit

A defined audit of specific Business Central modules or critical workflows, culminating in a detailed report and recommendations.

Retained Advisory

Ongoing strategic oversight of your Business Central environment, including periodic reviews and proactive guidance on emerging risks.

Targeted Health Check

A rapid assessment focusing on particular areas of concern, such as inventory reconciliation or financial close processes.

Uncover hidden risks in your Business Central operations

Your Business Central setup is critical to your entire commerce operation. Speak with our consultants to schedule a strategic review and ensure its integrity.