Certified software as the basis for proper accounting

Why IDW PS 880 and GoBD compliance are essential for companies and auditors The digitization of accounting continues to advance. Financial accounting, asset accounting, merchandise management, and upstream systems perform key tasks in the processing of accounting-related data. As a result, companies, auditors, and financial administrators are increasingly focusing on the quality and compliance of the software used.

Compliance begins in the system The principles for the proper management and storage of books, records, and documents in electronic form (GoBD) set clear requirements for IT-supported accounting systems. These include, among other things, traceability, immutability, completeness, and availability of data.

These requirements cannot be met by organizational measures alone. Rather, the application systems used must enable compliance at the system level. Without suitable software, GoBD-compliant accounting is practically impossible to implement. Risks of untested application systems

In practice, it is often assumed that standard software automatically complies with legal requirements. However, untested software can pose significant risks, such as a lack of logging, inadequate authorization concepts, or a lack of traceability of data changes. For companies, this can lead to objections in operational or annual audits. At the same time, the audit and liability risk for auditors increases if there is no objective assessment of the systems used. IDW PS 880 as a recognized auditing standard The auditing standard IDW PS 880 "The Audit of Software Products" provides a framework recognized in Germany for the independent audit of accounting-related software. The aim is to determine whether a software product is suitable for meeting the legal requirements - in particular those of the GoBD - when used properly. Our audit covers, among other things, the software functions, processing chains, access controls, change mechanisms, and documentation. The result is a software certificate that provides a reliable statement on the suitability of the system.

Significance for the annual audit For auditors, audited application systems are an important basis for audit planning and risk assessment. Certificates in accordance with IDW PS 880 and GoBD compliance enable more efficient auditing, reduce the need for internal system tests, and contribute to limiting liability.

Audited systems also offer companies greater security and transparency vis-?-vis auditors and tax authorities. Conclusion Audited software is not an optional quality feature, but an essential prerequisite for proper accounting and audit-proof annual financial statements. Audits in accordance with IDW PS 880 create clarity, trust, and legal certainty for all parties involved.

REVIDATA GmbH
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Frau Brigitte Jordan
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+49 211 65584396
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REVIDATA GmbH has been a specialist in IT auditing and consulting, revision, anomaly analysis, data security, data protection, and risk management since 1981. As an experienced, long-established company, REVIDATA supports companies, public authorities, and KRITIS operators in setting up modern, resilient, and legally compliant security architectures - from strategic consulting and audits to ongoing support.

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