DX Audit Tools

Financial Audit with DX

We promote the use of technology for future-oriented audits.
DX-enabled audit is a process of ensuring the reliability of a company’s financial reporting and accounting processes by using digital technology and data analysis and efficiently and accurately evaluating financial information.
We are well-positioned to utilize advances in digital technology, including data analysis, in our audit engagements to ensure efficient and in-depth audit procedures.

Audit Documentation Archive and Management System “ADAMS” (In-house Development)

We implemented our Audit Documentation Archive and Management System “ADAMS” which trademark registration number is 6953779 in June 2025. Utilization of ADAMS is applied to audit engagements for the fiscal year started on and after April 1, 2025.

Generative AI Chatbot “ARK Chat” (In-house Development)

We have developed ”ARK Chat” which is generative AI Chatbot focused on auditing and accounting area. ARK Chat is a business support software which is based on cutting-edge Large Language Models (LLMs) and integrates followings:
・RAG(Retrieval-Augmented Generation) technology to enhance expertise and reliability
・web search function enabling real-time information access
・mathematical expression and equation calculation function which enables instant complex computations
・agent technology enabling autonomous task execution

Text Comparison Tool “ARK Diff”(In-house Development)

We also have developed the text comparison tool “ARK Diff”. ARK Diff helps audit engagement teams to find unmatched places by visualizing the difference between two files. We can check audit reports and management representation letters efficiently by using this tool

ARK’s Fraud Risk Scoring Tool (developed in-house)

We have studied the securities reports of all listed companies and fraud cases for more than the last 10 years, and modeled the likelihood that a company would commit fraud based on the similarities of its financial figures with those of the fraud cases.
By doing so, we quantify the risk of fraud for all listed companies in Japan for each fiscal year.

BI tool and other analysis tools

By using Power BI (Microsoft Corporation) as a BI tool to visualize data and by automatically capturing and visualizing financial figures, an audited company’s status is monitored in a timely and efficient manner. We have also created examples of the use of modern Excel (Power Query, Power Pivot) to conduct more in-depth data analysis.

CAAT tool (Computer Assisted Audit Technique)

ACL Analytics (Diligent Corp) is used as a tool to detect fraudulent journal entries.
Since ACL can automate data processing and extraction through scripts, it efficiently extracts abnormal items from the vast amount of journal data of audited companies.

ARK’s sampling tool (developed in-house)

By incorporating our originally devised sampling method in monetary units, we are able to instantly extract the necessary number of transactions based on the results of risk assessment and the size of the target data.

Property information batch acquisition tool (developed in-house)

It is used to verify the reliability of audit evidence, including addressing the risk of tampering with vouchers, by extracting property information from multiple PDF files at once and identifying files with property information that is not expected in the normal workflow.

Assisting tool for preparing working papers (developed in-house)

This is a tool that allows one to record a trail of voucher matches and references between the large numbers of figures recorded, with a single click, conducted as audit procedures.
It is an Excel add-in used for accurate and efficient preparation of working papers.
We are also working to reduce the number of audit man-hours by accumulating efficiency improvements in such detailed tasks.