Martin Lamm

Focus

• Internal Control Systems
  • Assurance Audits on Controls at a Service Organization (IDW PS 951/ISAE 3402/SOC2)
  • Consulting on setting up Internal Control Systems
  • Consulting on setting up Tax Compliance Management Systems
• GoBD-Compliance
  • Audit and Consulting on the Compliance of IT Systems with Commercial and Tax Law (GoB/GoBD)
  • Analysis and Audit of IT-supported Business Processes
  • Consulting on the introduction of new software, especially for electronic invoice processing, document management, travel expense management, cash register systems
  • Consulting and Preparation of Procedural Documentation (“Verfahrensdokumentation”)
• IT Audits within Audits of Financial Statements (IDW PS 330/ISA 315)
• Assurance Engagements other than Audits of Financial Statements (IDW PS 860/ISAE 3000)
• Audit of AI Systems (Artificial Intelligence) (IDW EPS 861)
• Software Audits (IDW PS 880)
• Project-accompanying Audits (System Introduction, System Change) (IDW PS 850)
• Data Analysis
• IT-Auditor (IDW)
• Certified Information Systems Auditor (CISA)
• Certified in Risk and Information Systems Control (CRISC)
  
   

Specialist subject

• Various lecturing and publishing activities
  • 07/2020: „Aus der Prüfungspraxis – Die Stunde des IT-Auditors“, idw Life, Juli 2020, Nr. 07
  • 2019: Lamm/Mannes, SAP®-IT-Prüfung im Rahmen der Abschlussprüfung, IDW Verlag, Düsseldorf, 2019 (Buch)
  • 2018: Tritschler/Lamm, Jahresabschlussprüfung bei Outsourcing und Cloud-Computing, IDW Verlag, Düsseldorf, 2018 (Buch)
  • 2018: Lamm/Mannes, Datenanalyse in der Abschlussprüfung, in: Petersen/Zwirner, Handbuch Bilanzrecht, Abschlussprüfung und Sonderfragen in der Rechnungslegung, Bundesanzeiger Verlag, Köln, 2. Auflage, 2018, S. 387-416.
• Participation in working groups of the IDW (IT-Mittelstandsinitiative) and the ISACA specialist group “SAP”