The kick-off meeting is used for internal audit planning and is intended to create the basis for joint collaboration. This is where everyone involved can share their expectations and requirements for the process.

The test of design audit serves to gain a basic understanding of the IT environment and the IT-supported accounting-relevant business processes. 
We assess the design of the IT controls implemented on the basis of available documentation for the identified accounting-relevant IT systems.

As part of the test of effectiveness, we test the effectiveness of the IT controls implemented over the client's respective reporting period on the basis of selected samples.

We also prepare a meaningful management letter with derived and practical recommendations for action based on our many years of experience.

The increasing digitalization of business processes generates a large number of transactions every day in almost all business areas of an organisation. We use modern analysis software to analyse this raw data and interpret the results.

Using journal entry tests, for example, we can analyse mass transactions within general ledgers and sub-ledgers and identify anomalies in the data. Accounting-related ERP systems generally have a GoBD-compliant interface that enables customised data extraction. Our IT specialists analyse the data on this basis and prepare the results in a way that is appropriate for the target group.

The tax authorities have the right to audit financial documents created with the help of an IT system and required to be retained in accordance with Section 146 (1) AO by accessing the data. In these cases, the tax authorities can request three possible forms of data provision. A frequently used form of provision in practice is the so-called data carrier transfer (Z3). In this case, the taxpayer must extract from his ERP system and make it available to the tax authority on a data carrier. In practice, it is often unclear which audit steps are carried out.

With our tax audit simulation, we can simulate a tax audit by carrying out various audit steps frequently used by the tax authorities on the basis of the data extracts provided from the ERP system. We use the same analysis software that is also used by the tax authorities. This allows you to counter possible surprises and potential risks of a tax audit in advance.

With the help of forensic analyses, we examine your company's data for possible white-collar crime incidents or actions. In practice, there are usually concrete grounds for suspicion that make forensic analyses necessary. White-collar crime can be analysed through digital traces left behind by the perpetrators using modern analysis software. As part of a comprehensive case analysis, perpetrators must be identified, evidence secured and possible damage assessed. The data on which the analysis is based can come from various IT systems.