The IT revision or IT system check occurs within the framework of the examination of the end of the year. The bookkeeping tax part of the annual account is carried out by an accountant, as the IT revision is normally performed by a specialized consultant. The IT revision must be carried out after the orders of specific systems of rules of the institute of the accountants (IDW) and judges the appropriateness and correctness of electronic accounting. This not only includes electronic accounting, but also ERP- or financial accounting system and before- and subordinate systems. This may be for example commodities, material administration, billingsystems, eCommerce- or be EDIFACT systems.

The results of the IT revision are added to the year end report in a "comment". In addition to a judgement of the available weak points and risks of the IT-processes this comment also states advice on how these weak points can be avoided. Additionally the significancy of the weak points and of risks is also listed.

During an IT revision, the following aspects of the IT are tested and evaluated:

• IT-strategy
• IT-environment
• IT-organization
• IT-infrastructure
• IT-applications
• IT-business processes
• IT-monitoring system
• IT-outsourcing
• Internet use

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