In addition to the hardware and software used, a company's IT mainly revolves around processes and an internal control system. Due to the growing digitalisation of business processes in companies and, along with this, the complexity of IT systems and controls in place, legal and regulatory requirements are also on the rise. The aim and objective of an IT compliance audit is to assess compliance with these legal and regulatory requirements on the basis of the IT systems and processes used. Proceeding from this assessment, opportunities for improvement can be identified to strengthen and boost the effectiveness of the internal control system. In addition to the hardware and software used, a company's IT is primarily made up of various processes and systems as well as an internal control system (ICS). Ongoing digitalisation of business processes at companies goes hand in hand with a mounting complexity of IT systems and the controls needed for these.
We have been supporting owner-managed and family-run SMEs with audits in accordance with the standards laid down by the Institute of Public Auditors in Germany (IDW) for more than 70 years now. We have a special expertise in information technology where it interfaces with auditing. Each auditing team is supported by experienced IT advisors and data analysts. This not only provides an efficient auditing framework - it also helps corporate management gain traction going forward.
Our trained specialists are at home both with IT and with auditing. Thus we are able to carry out targeted IT compliance audits and provide you with information that offers you and your IT real benefits.
No manager or executive is a jack of all trades. Our specialists create transparency for your management. They shed light on areas where action is needed, thereby shielding you from unnecessary security and liability risks.
IT security is part of our DNA as an auditing, legal and tax consultancy firm. In an IT compliance audit, our experts take a close look to validate proper process design, data protection and IT security.
Would you like to obtain more information or arrange a personal meeting? We would be glad to arrange an appointment with you - no strings attached - so that we can get to know each other. We look forward to your call or e-mail and to hearing from you.
An IT compliance audit involves a deep-going analysis and assessment of compliance with legal and internal company requirements and rules. The aim is to avoid mistakes and violations of the respective requirements by strengthening the internal control system. In the area of IT, compliance with legal requirements applying to operation of the IT system and the processing and storage of data is audited. The objective is to determine whether processes have been implemented as planned and in compliance with all legal and internal company requirements in order to ensure the proper functioning of the internal control system.
IT compliance is important for several reasons. First of all, compliance with legal and internal company requirements and a strong internal control system help minimise risks in the form of e.g. data loss, financial losses or security breaches.
IT compliance allows companies to set themselves apart from their competitors and win the trust and confidence of stakeholders by transparently communicating their efforts in this direction.
Proper IT compliance supports a company in complying with legal requirements relating to data protection, transparency and IT security.
Moreover, well-structured IT compliance processes can boost the efficiency and effectiveness of IT.
Process documentation in accordance with Generally Accepted Principles for Proper Accounting and Retention of Books, Records and Documents in Electronic Form as well as Data Access (GoBD) is a key component of IT compliance. Generally Accepted Principles for Proper Accounting and Retention of Books, Records and Documents in Electronic Form as well as Data Access (GoBD) require process documentation be performed to satisfy the need for traceability, a fundamental principle. Process documentation should map the path of processing and archiving of data relevant to accounting. The company's internal control system furthermore needs to be described.
Procedural documentation basically comprises four components: A general description of process documentation and the company, user documentation, documentation of the technical system, and operations including a description of processes relevant to accounting.
dhpg will be glad to support you in performing an IT compliance audit.
We carry out audits in accordance with various standards, such as the Generally Accepted Principles for Proper Accounting and Retention of Books, Records and Documents in Electronic Form as well as Data Access (GoBD), the GDPR, IDW audit standards or ISO 27001. In these audits, we take a closer look at your company's internal control system. We shall be glad to perform a deep-dive on your business processes and audit them in the context of your internal control system.
Another element of our annual audits is an option to conduct an IT audit, in which we analyse your IT infrastructure in terms of authorisation management, change management and secure IT operations. ISA [DE] 315 serves as the basis for the IT audit.
We will also be glad to support you in the production of process documentation based on the Generally Accepted Principles for Proper Accounting and Retention of Books, Records and Documents in Electronic Form as well as Data Access (GoBD). On top of this, you also have the option to have us certify your archiving process certified in accordance with IDW PS 860.
An IT compliance audit means a systematic review for compliance with legal and internal company requirements. The aim and objective is to minimise risk while strengthening the internal control system. A policy of transparency promotes trust and confidence among stakeholders - and provides a company an advantage over the competition. An IT compliance audit encompasses and explores all IT systems, processes, the internal control system as well as all legal and internal company requirements. Would you like to have an IT compliance audit carried out or do you need more information? Don't hesitate to get in touch with us.
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