Do you require a reliable assessment of your internal control system for informed internal decision-making, to meet internal or external requirements, or for transparent reporting to management, the supervisory board, the audit committee, or relevant regulatory authorities?
From the initial analysis of your internal control system to the final audit report, Certinova stands by your side, creating transparency regarding the structure, implementation, and effectiveness of your ICS.
Have your ICS audited now and create lasting transparency.
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Digital workflows and reusable evidence reduce manual effort – especially during re-certification.
Numerous completed audit and assessment projects form the basis of our methodology.
SaaS providers, cloud platforms, IT service providers, and regulated companies rely on Certinova
From assessing the structure of your ICS to auditing its effectiveness: we offer the right service for your current situation.
We assess whether your ICS is designed to be appropriate for your corporate objectives, relevant processes, and existing risks, and whether it is adequately documented. Depending on the level of maturity, this audit creates the foundation for a subsequent audit of operating effectiveness.
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We assess whether the intended controls were implemented and applied during the defined audit period and whether they function effectively in practice. This reveals whether your ICS is reliably effective in day-to-day operations.
We combine professional assessment by experienced auditors with technology-driven processes.
The result: shorter audit cycles, less internal effort for you, and reports that meet your customers' requirements.
Evidence is collected in a structured manner and automatically validated – the professional assessment remains with our auditors.
Submit documents, answer questionnaires, track status—transparent instead of endless email chains.
A clear audit pattern from scope to report—fewer follow-up questions, predictable effort.
An experienced team supports you beyond the individual report—including follow-up audits and related frameworks.
The most important answers regarding the audit of your ICS – from the fundamentals of IDW PS 982 to the assessment of design and operating effectiveness.
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An effective ICS creates clear structures for the execution, monitoring, and documentation of essential business processes. It helps to identify errors and risks at an early stage, clearly assign responsibilities, and implement control measures in a transparent manner. In doing so, it strengthens the reliability of processes, transparency for management and committees, and the foundation for informed decision-making.
An audit in accordance with IDW PS 982 provides an independent and transparent assessment of your internal control system. It demonstrates whether control objectives, controls, responsibilities, and monitoring processes are appropriately designed and function in practice. This provides management and committees with a reliable basis for decision-making and the further development of the ICS.
The essential difference lies in the purpose of the audit, the target audience, and the subject matter. IDW PS 951 as well as SOC 1 and ISAE 3402 are aimed at service organizations and serve as evidence of controls relevant to financial reporting for customers and their auditors. SOC 2 focuses on security, availability, processing integrity, confidentiality, and privacy. In contrast, IDW PS 982 assesses the internal control system or reporting system of the audited company. The report is primarily intended for management, supervisory bodies, and other stakeholders, and may also include sustainability reporting.
When conducting an audit in accordance with IDW PS 982, we assess both the design and the operating effectiveness of your internal control system (ICS). We examine whether the ICS is appropriately designed to meet corporate objectives, relevant business processes, and existing risks, and whether it includes, among other things, appropriate control objectives, control activities, responsibilities, segregation of duties, and documentation and monitoring processes. Furthermore, we evaluate whether the intended controls were actually implemented and applied during the defined audit period, whether they are regularly performed, documented, and monitored, whether deviations are identified and addressed, and whether the control processes function effectively in day-to-day operations.
Let's get in touch to discuss your requirements.
