IT audits
Corporate IT systems are becoming increasingly complex. As a result, the general requirements for the assurance and availability of the IT systems are rising constantly. There are special requirements on the compliance and security of accounting-relevant IT systems.
However, our IT audits do not only assess the compliance of the computer-based accounting systems in the course of the audit of the annual financial statements and their conformity with legal (and tax) regulations. They also identify any weaknesses in the system, assess the risks for your company and, in collaboration with you, ensure improved security and availability of your IT systems. Our portfolio of IT audit services includes:
- System audits pursuant to IDW AuS 330 / AS FAIT 1
- Data protection audits pursuant to Sec. 9 BDSG [“Bundesdatenschutzgesetz”: German federal data protection act]
- Review/Analysis of data and databases
- Audit of IT applications
- Security checks of the IT infrastructure
- Quality assurance during the implementation of software
- Digital field audits
System audits pursuant to IDW AuS 330 / AS FAIT 1 (closing audits using computer-based technology)
According to IDW AuS 330 the computer-based accounting system must be
assessed in terms of how well it complies with legal requirements. In particular,
IDW AS FAIT 1 is aimed at the compliance and...
Data protection audits pursuant to Sec. 9 BDSG [“Bundesdatenschutzgesetz”: German federal data protection act]
When computers are used by a company for its business, the company must also
ensure that it has an effective data protection system in place that complies
with the legal requirements. If companies...
Review/Analysis of data and databases
Standard off-the-shelf applications such as spreadsheets do not allow an
effective and efficient analysis of large databases. For this purpose we apply
special data analysis tools (e.g. IDEA) with...
Security checks of the IT infrastructure
Our security check to review the underlying security of a data-processing
environment includes:
Components of the physical and logical security mechanisms
Preparation of data security concepts...
Quality assurance during the implementation of software
In particular, external quality assurance during software implementation is
proving to be particularly beneficial in order to minimize expensive repairs and
delays during the roll-out.
Principles of data access and audit tracking of digital documents
Since January 1, 2002 the tax authorities have had the right to access the
computer-based accounting records of the tax-payer.
The German tax authorities have three different access options...
Auditing
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