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IT Auditing

It is the duty of every credit institution to have a functional internal auditing system. Its audit activity must extend to all the institution's business and transaction processes. This is a task which today can no longer be achieved without a competent IT auditing function. GDB offers a comprehensive range of services to banks and IT service providers in this field, who cannot cover this area themselves (totally or partially).

This also includes IT auditing project support and so-called IT migration audits. Based on their expert know-how in the field of private banking and its environment GDB currently operates on behalf of many permanent clients in this sector. With these clients it usually carries out IT audits once or twice a year which are based on risk-oriented audit plans covering several years.

These are mostly systems and individual case audits checking whether generally accepted accounting principles are implemented for computer-assisted procedures. The standard here is not merely currently relevant statutory and regulatory principles, but additionally - for example - the IDW (Institute of Public Accountants in Germany) "Generally Accepted Accounting Principles using Information Technology" (IDW RS FAIT 1).

In addition to internal IT-related procedural sequences and documentation the internal control systems and also security of data processing is checked. Any deficiencies ascertained thereby are notified and solution options identified.

GDB then records the audit implementation and results for the client in a written report.