IT audit

The use of IT in companies is subject to a wide range of legal requirements. A wide variety of legal requirements (in particular the GoBD) result in the obligation to operate IT systems properly and securely. The requirements apply not only to financial accounting processes, but also to all accounting-relevant IT systems (in particular merchandise management, human resources, archiving systems, payment transactions, etc.). The aim of the IT audit is to assess the correctness and security of IT-supported accounting. In addition to identifying potential risks, our service also provides a summary of the strategic direction of your IT operations.

We deploy a team of highly qualified IT experts for our IT audit service. Depending on the requirements, we apply the following auditing standards, for example:

• IDW PS 330: Audit of financial statements with the use of information technology
• IDW PS 331: Audit of financial statements in the case of partial outsourcing of accounting to service providers
• IDW PS 850: Project-related audit with the use of information technology
• IDW PS 860: IT audit outside the audit of financial statements
• IDW RS FAIT 1: Principles of proper accounting for the use of information technology
• IDW RS FAIT 3: Principles of proper accounting when using electronic archiving procedures
• IDW RS FAIT 5: Principles of proper accounting for the outsourcing of accounting-relevant processes and functions including cloud computing

During the IT audit in accordance with PS 330 or PS 860, we carry out an assessment of the IT environment. This includes the areas of IT organization, IT environment, IT infrastructure, IT applications and IT business processes. Selected functional tests are carried out according to the risks identified.

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