Project-Accompanying Audit of System Conversions and Migrations in accordance with IDW PS 850

System changes and migrations are often complex and risky processes for companies that can affect business continuity. The project-accompanying audit in accordance with IDW PS 850 helps to minimize these risks and ensure a traceable and audit-proof changeover. Whether converting to new ERP systems such as SAP S/4HANA or other IT transformations - our experts will guide you through the entire process and ensure that all regulatory and quality requirements are met.

• Minimizing risks during system changes: Avoiding data loss and system failures during the changeover.
• Audit security: Ensuring a comprehensible and documented migration strategy in accordance with recognized auditing standards.
• Quality assurance of the migration: Ensuring proper data transfer and functionality of the systems.
• Fulfillment of regulatory requirements: Compliance with legal requirements and compliance guidelines as required by IDW PS 850.
• Successful IT-Transformation: Support from experienced auditors to ensure that the transformation process runs smoothly.

• Planning and risk assessment of the system changeover
• As part of the project-accompanying audit according to IDW PS 850, we support you right from the planning phase. We analyze the planned changeover, assess the risks and work with you to develop measures to minimize risk. In this way, we create a solid foundation for the entire system migration.
• Continuous monitoring of the migration
  We continuously monitor the relevant steps throughout the entire migration process. This includes ensuring data integrity, validating the technical processes and checking compliance with time and budget specifications. Our audit makes it possible to identify problems early and respond quickly.
• Checking data transfer and integrity
  An important part of the system changeover is data migration. We check the data transfer for completeness and integrity to ensure that no data is lost or falsified. Data integrity is validated using various test methods to ensure the accuracy of the data transferred.
• Documentation and final report
  After the migration is complete, we create comprehensive documentation and a final report that confirms compliance with the defined migration goals. This report serves as audit-proof proof that the system conversion was carried out correctly and can also be used in audits.

An example of a successful project-related audit we have carried out is the conversion to SAP S/4HANA. Using the IDW PS 850 audit standard, we were able to ensure that the entire transformation process was audit-proof, loss-free and within the planned timeframe. Our approach included close cooperation with stakeholders, ongoing risk assessment and ensuring compliance through detailed audits of all migration steps.

In addition, the SAP Activate approach was used as the basis for a systematic and transparent conversion. This approach combined best practices, methodologies and tools to ensure an efficient migration. The combination of IDW PS 850 and SAP Activate enabled us to meet all technical and organizational requirements while ensuring a high level of transparency throughout the entire project.

Close monitoring of the data migration, comprehensive tests to validate data integrity and functionality, and regular feedback to the project team enabled the new system to be put into operation smoothly. This not only meant that the conversion was carried out successfully, but also created a sustainable basis for future ERP requirements.

Our approach to auditing system changes and migrations during projects is based on IDW PS 850 and includes the following phases:

• Planning phase: Defining the project goals, determining resources and identifying and assessing potential risks prior to the system changeover.
• Definition phase: Developing the requirements and framework conditions for the migration and determining responsibilities.
• Analysis phase: Carrying out a detailed analysis of the existing IT systems, the migration strategy and the expected risks.
• Design and customizing phase: Designing and adapting the systems to the defined requirements, preparing the system changeover.
• Testing phase: Carrying out comprehensive tests to ensure the functionality and integrity of the data migration. This includes functional tests and stress tests.
• Data migration phase: Ensuring the completeness and integrity of the migrated data, continuously monitoring the migration.
• Go-live phase: Monitoring the commissioning of the new systems, ensuring operational capability and minimizing disruptions.
• Reporting phase: Creation of comprehensive documentation and a final report that provides audit-proof confirmation of the system conversion.

In addition, project management is continuously assessed throughout the process to ensure compliance with time and budget specifications as well as overall project quality.

Learn more about our services in the area of ‘Project-Accompanying Audit of System Conversions and Migrations’ and feel free to reach out to our Experts for a non-binding consultation.