The scope of information technology in enterprises is growing permanently. If a couple of years ago there were simple personal computers or mainframes, nowadays there are virtual networks, internet, mobile clients and cloud computing. A company’s entire IT system must be established such that it functions smoothly and is generally perceived only as a ‚means to an end’. But what happens, if something happens?

The demands on one’s own IT systems by third parties – in particular by the German fiscal authorities – are increasing simultaneously with these developments. Companies need ‚GDPdU data’ [GDPdU = Principles of Data Access and Auditing of Digital Documents], they have to face the requirements made in relation to electronic invoices, and the conditions for moving accounting-related IT systems to foreign countries must be complied with.