Auditing. Analysing. Optimising.
We audit and analyse IT-assisted accounting systems for the optimisation of the complex interplay of corporate strategy and organisation with IT systems and the internal controlling system. Our IT experts work out appropriate solutions with measurable benefits for your company.
PKF provides the following audit services:
- survey and assessment of IT risks
- survey and assesssment of degrees of maturity in the areas of IT organisation, IT infrastructure, IT applications and IT processes
- audit of IT-supported accounting systems in accordance with IDW Audit Standard 330
- project-supporting audits (IDW Audit Standard 850)
- auditing of service organisations (IDW Audit Standard 951)
- auditing and certification of software (IDW Audit Standard 880)
- suitability for compliance with commercial and tax law principles, adequate and orderly accounting and tax-related retention period regulations (Art. 147, paragraphs 2, 6 of the German Tax Code (AO); German Principles of Data Access and Audibility of Digital Documents (GDPdU))
- suitability for compliance with other requirement criteria (e.g. portability, ergonomics, data protection requirements)
- IT-supported audit: subject and technical scans of ERP systems
- consistency of general ledgers and sub-ledgers
- transactions and traffic figures etc.
- completeness and correctness of customising settings
- freedom of interface processes from errors
- analysis of system logs and processing logs
- analysis of migration processes and migration data
- analysis of specific settings and results in connection with fraud prevention
- integrity of table and index structures