IDW PS 880

Auditing standard

The Auditing Standard 880 of the Institute of Public Auditors in Germany (PS 880) is used for the auditing of accounting-related software products. IDW PS 880 supports compliance with legal and regulatory requirements for companies in Germany. PS 880 provides guidelines for assessing the correctness and security of accounting using IT.

The subject of an audit in accordance with PS 880 is, among other things, the audit of the necessary program functions as well as the software development process or the appropriateness of the program functions and the proper program implementation of an accounting-related software product. In addition, individual solutions that are used both for accounting and for controlling and monitoring in companies are also being examined.