Karsten Thomas
Partner, IT & Controls Assurance
Projects always involve special risks, time, costs and quality.
The requirements necessary for correctness and safety aspects are frequently not sufficiently taken into account due to the lack of knowledge within the project. The company’s management is responsible for the proper planning, implementation, organisation and monitoring of IT projects and must take appropriate measures to address the risks arising from the implementation of the project.
Project-related tests help to mitigate the risks of the project. The following in particular are assessed:
- Compliance with legislation and the correctness, safety and control requirements in the project resulting from the generally accepted accounting principles
- The IT control system for the new/changed IT-based computer system
