IDW PS 880
Who is this audit for?
Certification in accordance with IDW PS 880 is for all software manufacturers. An entire software package or individual software modules can be audited.
What is certification in accordance with IDW PS 880?
IDW PS 880 refers to the auditing standard of the Institute of Public Auditors in Germany (IDW). The standard "IDW Auditing Standard 880: Auditing of Software Products" (IDW PS 880) defines the requirements and procedures for the auditing of software products by auditors.
If a software product is certified in accordance with IDW PS 880, this means that it has been audited by an auditor and fulfils certain quality and reliability standards. This can be a sign of the quality and reliability of the product for companies wishing to use the software.
IDW PS 880 certification can be relevant for different types of software products, including accounting software, ERP systems and other business applications. It is a specifically German standard that is recognised in the German business world.
It should be noted that certification according to IDW PS 880 does not mean that the software is free of errors, but that it has been tested according to the criteria set out in the standard and fulfils these criteria.
How does certification work
Certification process according to IDW PS 880:
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1. Application: Software manufacturer applies for certification from an auditor.
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2. Preparation: Provision of all relevant software documentation and information.
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3. Audit: Auditor audits the software and associated processes in accordance with IDW PS 880. This may include the following:
a. Review of documentation
b. Technical review of the software
c. Review of the development and test processes
d. Review of data security and data protection
e. Tests to verify the functionality and reliability of the software
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4. Reporting: Preparation of an audit report showing the results and any deviations.
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5. Certification: A certificate is issued if the requirements are met.
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6. Re-testing: If required, particularly in the event of software changes or deviations identified.
Certification confirms that the software complies with IDW PS 880 standards.
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