In most European countries, auditors are allowed to sign audit reports digitally. Digital signatures are faster, more secure, and more convenient than handwritten signatures. They not only enable auditors to save time but also help them reduce the costs associated with manual signing processes.

This article highlights the types of signatures that can be used to sign audit reports according to Belgian, Danish, Norwegian, Swedish, and Finnish law.


🇧🇪 Signing audit reports digitally in Belgium

Belgian law does not specify what type of signature should be used to sign audit reports. This means that both handwritten and electronic signatures are acceptable.

Therefore, auditors can sign audit reports with both electronic and handwritten signatures. In Belgium, audit reports signed electronically with an electronic ID, such as itsme®, are valid and legally binding.


🇩🇰 Signing audit reports digitally in Denmark

According to Danish law, auditors can sign audit reports with either an electronic or a handwritten signature as long as the signature can unambiguously identify the person who signed the document.

Accepted e-signatures include:

  • scanned signatures
  • images of handwritten signatures
  • digital signatures created with an eID (e.g., NemID or MitID).


🇳🇴 Signing audit reports digitally in Norway

In Norway, one can sign audit reports with either an electronic or a handwritten signature. E-signatures created with an eID, such as Norwegian BankID, can unequivocally identify the signer and ensure that the document hasn’t been changed after signing, thus providing a higher level of security.


🇸🇪 Signing audit reports digitally in Sweden

Swedish law allows auditors to sign audit reports with either a handwritten or an advanced electronic signature. An auditor can create advanced electronic signatures using their eID (e.g., Swedish BankID).


🇫🇮 Signing audit reports digitally in Finland

According to Finnish law, audit reports can be signed with either a handwritten or an electronic signature. Auditors can create secure and eIDAS-compliant e-signatures by signing with Mobiilivarmenne or the Finnish BankIDs.


What are the benefits of signing audit reports digitally?

Digital signatures come with several benefits, such as:

  • Enhanced security: Digital signatures employ cryptographic techniques to guarantee the identity of the signers and the integrity of the signed documents. This makes it virtually impossible to alter the signed audit reports or forge the signatures.
  • Increased efficiency: Digital signatures enable auditors to sign audit reports faster and eliminate the costs associated with paper-based processes.
  • Better accessibility: Digitally signed audit reports can be easily stored, organized, and accessed electronically. This makes retrieval much more convenient, allowing for efficient archiving and document management.
  • Audit trails: Digital signatures come with an audit trail that records the date, time, and other relevant details about the signing process. This provides a clear record of all the actions taken during the signing process, aiding in accountability and transparency.

In conclusion, adopting digital signatures for audit reports can streamline processes and enhance security. However, auditors must ensure that the digital signature solution they choose complies with relevant regulations and standards in their jurisdiction.


How can Penneo Sign help auditors in the EU?

Penneo Sign is a digital signature software that enables the creation of advanced electronic signatures via eID. The solution allows auditors to sign audit reports digitally using itsme®, MitID, BankID Norway, BankID Sweden, Mobiilivarmenne, or the Finnish BankIDs.

Key features of Penneo Sign include:

  • Routing of documents to multiple signers in a particular order (based on their roles)
  • Automated email reminders
  • Online document archive
  • Custom branding
  • Data collection via encrypted PDF forms
  • Integrations with popular tools & API access
  • Access control via eID
  • Dashboard to easily monitor the progress of your signing processes
  • Secure data storage

Are you looking for a secure digital signature solution that can help you streamline signing processes? Look no further than Penneo Sign. Get a free trial today and start working more efficiently!



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