Certification zeb.control according to IDW PS 951 Type 2
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About IDW PS 951
IDW PS 951 is an auditing standard issued by the Institut der Wirtschaftsprüfer in Deutschland e.V. (Institute of Public Auditors in Germany), which regulates the audit of an outsourced internal control system on a service company. The subject of the audit is the description of the service-related internal control system, its control objectives and measures to fulfill these. All processes that have a direct or indirect impact on the provision of the outsourced service are considered. The standard is based on the international standard ISAE 3402 and represents its national counterpart.
Types of testing
There are two types for the audit according to IDW PS 951:
- Type 1 audits the adequacy of the internal control system and the implementation of the related controls.
- Type 2 is more detailed and additionally tests the effectiveness of the controls for a defined period, which is why this type is particularly relevant for the audit of the annual financial statements.
Certification zeb.control
The effectiveness of the internal control system for zeb.control's SaaS operation is confirmed annually by certification in accordance with IDW PS 951.
The subject of the certificate is
- SaaS operation of zeb.control for customers
- Adequacy and design of the internal control system (ICS)
- Effectiveness of the controls in the ICS
Certificate
"In our opinion, we conclude that the description of the service-related internal control system presents fairly, in all material respects
a. the service-related internal control system for the period January 1, 2021 to December 31, 2021 is suitably presented,
b. the control objectives set out are appropriate and have been derived on the basis of suitable criteria,
c. the controls listed were established and appropriate for the period January 1, 2021 to December 31, 2021,
d. the controls tested, i.e., those controls that provide reasonable assurance that the control objectives stated in the description are being achieved, were effective during the period January 1, 2021, through December 31, 2021."
Proof of the highest safety standards
The addressees of the audit report are zeb's clients and their auditors in order to cover the increasing regulatory requirements and risks. zeb can clearly demonstrate the implementation of high security standards and an adequate and effective internal control system with the certification. Since IDW PS 951 is a criteria-based auditing standard, the audit opinion has been issued under secure, comparable and objective standards.
