IT & Specialized assurance

Through a structured analysis of control risks, we demonstrate how business processes depend on  IT systems. Working closely with you, we identify risk factors that may threaten the availability, integrity, authorization, authenticity, non-repudiation, and confidentiality of your data. For ERP system implementations, we provide support across all project phases—from concept and design through to implementation.

When IT operations are outsourced—or fully migrated to the cloud—the responsibility for the associated internal control system remains with the legal representatives of the outsourcing organisation. As a result, the effectiveness of the service-related internal control system at the service provider is critical for the outsourcing company, its financial statement auditors, and any relevant supervisory authorities.

A key tool for managing service providers in this context is third-party assurance reporting, such as ISAE 3000 and SOC2 reports. These reports provide user organizations, auditors, and supervisors with independent assurance regarding the design and operating effectiveness of the control environment implemented by the IT service provider.

We provide a holistic evaluation of the maturity level of your IT organization and the effectiveness of implemented IT processes. This assessment encompasses regulatory, technological, and security-relevant aspects, as well as compliance requirements, across the following areas:

• IT strategy
• IT governance
• IT compliance and controls
• Information risk management
• Information security management
• Operational IT security
• Identity and access management
• IT projects and application development
• IT operations
• IT outsourcing and cloud computing
• IT incident management and crisis response

As an independent third party, we perform project-accompanying implementation reviews and quality assurance engagements to confirm the compliance and security of your implemented systems and related business processes including the integrity of transferred data.

We also support process reliability for specific e-business solutions and other digital technologies, including AI, robotics, and blockchain.

We provide risk- and process-oriented analysis, design, optimization, implementation, and ongoing monitoring services to help you ensure the completeness and accuracy of financial data.

Modern internal and external financial reporting serves as a key management and monitoring tool and is inseparably linked to daily operations. IT systems form the backbone of these processes, and their introduction, operating, or modification inherently entails risks that must be effectively managed.

• Risk- and process-oriented analysis
• Design and optimization
• Implementation
• Ongoing monitoring
• Assurance of compliance and security for implemented systems and associated business processes

We focus on IT-enabled business processes and the internal control system, IT applications, infrastructure components, and IT processes, including digital technologies such as AI, robotics, and blockchain.

Deloitte Luxembourg’s team supports you in analyzing, evaluating, and optimizing compliance with regulatory requirements, including objectives related to data processing, retention, and safeguarding as defined by legislators (e.g. NIS2, DORA), supervisory authorities, and generally recognized IT and information security standards and guidelines such as COBIT, ISO 2700x, and the NIST SP800 family.