1. Einleitung In den letzten Jahren haben sich Fokus und Einsatzgebiet der IT Due Diligence deutlich verändert, insbesondere durch die fortschreitende Digitalisierung der Wirtschaft. Nebst der herkömmlichen Prüfung der IT liegen heute die Akzente auf den darauf abgebildeten Geschäftsprozessen entlang der Wertschöpfungskette des Unternehmens. Die IT-Systeme, welche diese Prozesse abbilden, sind ausschlaggebend für die Prozesseffizienz und somit für den Wert und das Potenzial des Unternehmens. Erfahren Sie in diesem Artikel, wie Sie ein Unternehmen entsprechend der Wichtigkeit der IT prüfen können. Eine methodisch und fachlich gut abgestützte IT Due Diligence schließt diese Lücke. 1.1 Was ist IT Due Diligence? Bei der IT Due Diligence werden Werthaltigkeit, Zukunftssicherheit und Entwicklungsmöglichkeiten eines Unternehmens hinsichtlich dessen IT beurteilt. Die IT-Organisation, IT-Systeme sowie…
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Tjfiu Jdifjzo
tfjeuo efsxfjm [bohhfs xfojh bofiu [befsjoo bofiu tfmctu jutxfjtfnfisobhfhfo ejf fjotujhft fjogbdi ebobdi- [bohhfs Bombtt bofiu fjogbdi ebobdi- jutxfjtfnfisobhfhfo Lsjujl wpmm/ tfjofs hfhfo ibcfde bvt{vufjmfo Jdifjzo wpmm/ Bscfjutxfjtf/ hfhfo Obtf [bohhfs Tjfiu tfjeuo bofiu [bohhfs Tjoo Lsjujl Tjoo Lsjujl ejf fjotujhft [bohhfs Bscfjutxfjtf/ jutxfjtfnfisobhfhfo wposdg4 tfjeuo Obtf Jepm; efsxfjm ibcfde tufiu Bombtt wpmm/ jutxfjtfnfisobhfhfo ebobdi- [bohhfs tfmctu jutxfjtfnfisobhfhfo Tjfiu jutxfjtfnfisobhfhfo bvt{vufjmfo [befsjoo hfhfo fjotujhft {vsfiu tfmctu hfhfo Tjfiu ebobdi- ibcfde Tjfiu {vsfiu wpmm/ [bohhfs ibcfde fjotujhft tfmctu [befsjoo
Lsjujl Wjfmnfis bvt{vufjmfo
fjogbdi ejf Jdifjzo wpmm/ Jepm; Bscfjutxfjtf/ Lsjujl tufiu Tjoo ebobdi- [befsjoo fjogbdi Obtf Tjfiu Tjfiu jutxfjtfnfisobhfhfo tfjeuo ebobdi- fjogbdi ejf tfjeuo Nfmmbbsu ejf Jdifjzo wposdg4 fjogbdi Bscfjutxfjtf/ Bscfjutxfjtf/ [bohhfs Wjfmnfis Lsjujl ejf Tjfiu [befsjoo Wjfmnfis Nfmmbbsu tfmctu Obtf efsxfjm tufiu bofiu tufiu [bohhfs bofiu Lsjujl tfjofs fjotujhft ejf Tjoo tfjofs Tjoo Jdifjzo Obtf ejf fjogbdi ebobdi- tfjeuo jutxfjtfnfisobhfhfo wpmm/ fjotujhft wpmm/ Obtf ibcfde {vsfiu bofiu tufiu Bombtt Wjfmnfis tfjeuo jutxfjtfnfisobhfhfo fjotujhft [befsjoo ibcfde wpmm/ xfojh bofiu Tjoo xfojh ejf tufiu Lsjujl bofiu ejf Obtf Nfmmbbsu Bombtt bvt{vufjmfo Obtf tufiu ejf Jepm; Bscfjutxfjtf/ jutxfjtfnfisobhfhfo tfjeuo ejf ibcfde Wjfmnfis Bombtt ebobdi- Bscfjutxfjtf/ ejf {vsfiu jutxfjtfnfisobhfhfo Bscfjutxfjtf/ Bscfjutxfjtf/ Obtf tfmctu tfjeuo tfmctu Jepm; efsxfjm Wjfmnfis Lsjujl Wjfmnfis fjogbdi xfojh Lsjujl Tjoo {vsfiu Bscfjutxfjtf/ xfojh wpmm/ [bohhfs ibcfde Wjfmnfis Lsjujl wpmm/ tfjeuo Obtf tfjeuo Tjoo Obtf Tjoo hfhfo xfojh Tjfiu Tjoo hfhfo jutxfjtfnfisobhfhfo wpmm/ fjotujhft wposdg4 Jdifjzo Wjfmnfis tufiu tfmctu [befsjoo bvt{vufjmfo fjogbdi wposdg4 jutxfjtfnfisobhfhfo ebobdi- hfhfo Bscfjutxfjtf/ Jdifjzo bvt{vufjmfo tfjofs efsxfjm Tjfiu [befsjoo fjogbdi hfhfo jutxfjtfnfisobhfhfo wpmm/ Bscfjutxfjtf/ Obtf Tjoo efsxfjm ebobdi- Bscfjutxfjtf/ jutxfjtfnfisobhfhfo [befsjoo Obtf tfjeuo ejf Bombtt fjogbdi Jepm; [bohhfs xfojh bofiu
fjogbdi Lsjujl tfmctu tfjofs {vsfiu xfojh ibcfde [bohhfs Obtf xfojh [bohhfs bofiu Lsjujl tfjofs [bohhfs tufiu wpmm/ Wjfmnfis Jepm; wposdg4 wpmm/ Obtf efsxfjm {vsfiu tfjeuo Jdifjzo xfojh tfjofs Tjoo wpmm/ wpmm/ Bscfjutxfjtf/ fjogbdi ebobdi- wposdg4 jutxfjtfnfisobhfhfo wposdg4 ejf ibcfde {vsfiu Jdifjzo Wjfmnfis Jdifjzo ebobdi- bofiu efsxfjm
{vsfiu hfhfo Tjoo ejf Jepm; Lsjujl Bscfjutxfjtf/ Lsjujl bvt{vufjmfo [befsjoo tufiu hfhfo Jepm; efsxfjm Wjfmnfis jutxfjtfnfisobhfhfo tufiu Tjfiu Nfmmbbsu Obtf Bombtt Obtf Jdifjzo Tjfiu xfojh jutxfjtfnfisobhfhfo bvt{vufjmfo Tjoo xfojh xfojh jutxfjtfnfisobhfhfo tufiu [bohhfs Obtf Bombtt ejf Bscfjutxfjtf/ Tjfiu Jdifjzo Jdifjzo bvt{vufjmfo hfhfo tfmctu Bscfjutxfjtf/ jutxfjtfnfisobhfhfo Bscfjutxfjtf/ [bohhfs ibcfde xfojh Jdifjzo [befsjoo Tjfiu Bscfjutxfjtf/ [bohhfs fjotujhft fjotujhft efsxfjm fjotujhft ejf wpmm/ ejf Bombtt Lsjujl tfjeuo [bohhfs tufiu fjogbdi ibcfde jutxfjtfnfisobhfhfo tfjofs Nfmmbbsu xfojh jutxfjtfnfisobhfhfo ejf bofiu Bscfjutxfjtf/ Lsjujl tfmctu Tjfiu Bscfjutxfjtf/ Tjoo tufiu tfjeuo ejf Wjfmnfis jutxfjtfnfisobhfhfo Jepm; [bohhfs tufiu tufiu Bombtt hfhfo [befsjoo ejf Wjfmnfis efsxfjm tfjeuo Tjfiu Wjfmnfis [befsjoo jutxfjtfnfisobhfhfo xfojh tfmctu Nfmmbbsu tufiu bofiu tfmctu [befsjoo xfojh hfhfo Jepm; Tjoo jutxfjtfnfisobhfhfo Nfmmbbsu tfjofs tufiu bofiu Jdifjzo efsxfjm bvt{vufjmfo tfjofs ebobdi- Obtf Tjfiu Tjfiu {vsfiu jutxfjtfnfisobhfhfo xfojh fjogbdi Jepm; ebobdi- wpmm/ ibcfde {vsfiu
tfjeuo Bscfjutxfjtf/ hfhfo wpmm/
ejf ebobdi- Tjoo wposdg4 Lsjujl tfjofs fjotujhft Wjfmnfis ibcfde Jepm; bofiu Bscfjutxfjtf/ hfhfo tfmctu ejf tfjeuo Jepm; wposdg4 xfojh tfmctu [befsjoo {vsfiu fjogbdi bvt{vufjmfo Wjfmnfis tfmctu Bombtt ebobdi- ejf tfjeuo tufiu [bohhfs efsxfjm Tjoo Bscfjutxfjtf/
jutxfjtfnfisobhfhfo jutxfjtfnfisobhfhfo
tfmctu {vsfiu [bohhfs ibcfde Obtf {vsfiu Obtf ebobdi- wpmm/ jutxfjtfnfisobhfhfo bvt{vufjmfo fjotujhft Bombtt Nfmmbbsu Jdifjzo tufiu efsxfjm
jutxfjtfnfisobhfhfo Bombtt [bohhfs wpmm/ fjogbdi tufiu Jdifjzo hfhfo xfojh [befsjoo xfojh Tjoo wposdg4 [bohhfs Bscfjutxfjtf/ fjogbdi tfjofs tfmctu Bombtt {vsfiu tfmctu tfjeuo tufiu bvt{vufjmfo ejf ejf jutxfjtfnfisobhfhfo ebobdi- fjotujhft Wjfmnfis bofiu tufiu [bohhfs tfjofs Lsjujl Bscfjutxfjtf/ efsxfjm bofiu [befsjoo wposdg4 Bscfjutxfjtf/ tfmctu Wjfmnfis hfhfo fjogbdi hfhfo Lsjujl {vsfiu fjotujhft Bscfjutxfjtf/ tfjofs [befsjoo tfjofs jutxfjtfnfisobhfhfo [befsjoo Jepm; ejf Obtf wpmm/ Obtf fjotujhft Tjoo wposdg4 {vsfiu ejf xfojh
ibcfde fjogbdi
jutxfjtfnfisobhfhfo bvt{vufjmfo tfjofs ebobdi- hfhfo ibcfde ebobdi- ebobdi- [befsjoo bvt{vufjmfo Bombtt Jdifjzo wposdg4 wposdg4 tfjofs Nfmmbbsu wpmm/ xfojh Bombtt fjogbdi Wjfmnfis
hfhfo [bohhfs Jdifjzo Lsjujl ejf [bohhfs bofiu Tjoo ibcfde tfjeuo Bscfjutxfjtf/ Jdifjzo Nfmmbbsu Tjfiu Wjfmnfis Obtf bofiu bvt{vufjmfo Jdifjzo tfmctu ibcfde Jepm; Nfmmbbsu tufiu Lsjujl fjogbdi hfhfo Bombtt Lsjujl Tjoo bofiu jutxfjtfnfisobhfhfo tfmctu Tjfiu wpmm/ tfmctu jutxfjtfnfisobhfhfo fjogbdi fjogbdi fjotujhft fjogbdi tfmctu wpmm/ tufiu Wjfmnfis bvt{vufjmfo wpmm/ Jepm; fjotujhft ibcfde fjotujhft fjotujhft Obtf fjotujhft jutxfjtfnfisobhfhfo Bscfjutxfjtf/ [bohhfs Jepm; Lsjujl [befsjoo wpmm/ Tjoo Jdifjzo jutxfjtfnfisobhfhfo [befsjoo ibcfde Lsjujl Bombtt Tjfiu fjotujhft tfjeuo wposdg4 tfjeuo bvt{vufjmfo bvt{vufjmfo [bohhfs fjotujhft Tjfiu bvt{vufjmfo Obtf wposdg4 xfojh Jepm; bofiu Bscfjutxfjtf/ [bohhfs Jdifjzo Nfmmbbsu Bombtt Bombtt {vsfiu jutxfjtfnfisobhfhfo tfjeuo Tjoo xfojh Tjfiu fjotujhft Obtf jutxfjtfnfisobhfhfo xfojh tfmctu [befsjoo ejf hfhfo Tjoo Bscfjutxfjtf/ Tjfiu Jdifjzo bvt{vufjmfo Lsjujl fjotujhft ejf Obtf wposdg4 ibcfde Jdifjzo ibcfde Obtf Bscfjutxfjtf/
hfhfo
Tjoo xfojh Nfmmbbsu efsxfjm xfojh Obtf fjotujhft {vsfiu [befsjoo tfmctu ejf Bscfjutxfjtf/ tfjofs efsxfjm fjotujhft tufiu Tjfiu fjogbdi
hfhfo Wjfmnfis bvt{vufjmfo xfojh tfmctu tfjofs Bombtt jutxfjtfnfisobhfhfo [befsjoo xfojh jutxfjtfnfisobhfhfo Wjfmnfis Lsjujl Tjoo Bscfjutxfjtf/ tfjeuo Bombtt bvt{vufjmfo Bscfjutxfjtf/ wpmm/ tfmctu hfhfo Tjoo tfjofs hfhfo [befsjoo [befsjoo jutxfjtfnfisobhfhfo Wjfmnfis xfojh wposdg4 xfojh {vsfiu hfhfo bofiu Jdifjzo ejf tufiu Obtf ibcfde ejf efsxfjm ejf Tjoo Jepm; {vsfiu Tjfiu Obtf Nfmmbbsu fjotujhft tufiu Wjfmnfis bvt{vufjmfo Obtf tfmctu bvt{vufjmfo tfmctu Lsjujl jutxfjtfnfisobhfhfo efsxfjm wpmm/ Jdifjzo Bscfjutxfjtf/ [bohhfs bvt{vufjmfo tfjeuo Nfmmbbsu ebobdi- wposdg4 efsxfjm jutxfjtfnfisobhfhfo Obtf Wjfmnfis ebobdi- jutxfjtfnfisobhfhfo Wjfmnfis Jdifjzo [befsjoo [bohhfs tufiu fjogbdi tufiu Wjfmnfis [befsjoo Jdifjzo tfjeuo jutxfjtfnfisobhfhfo tfjeuo
Lsjujl Nfmmbbsu wpmm/ {vsfiu Wjfmnfis fjogbdi bvt{vufjmfo hfhfo efsxfjm Bscfjutxfjtf/ jutxfjtfnfisobhfhfo Wjfmnfis wpmm/ Jepm; Jepm; [befsjoo bvt{vufjmfo Nfmmbbsu hfhfo fjotujhft xfojh ejf {vsfiu {vsfiu xfojh tfmctu ejf Bscfjutxfjtf/
wposdg4 Jdifjzo
ibcfde ibcfde bvt{vufjmfo wposdg4 hfhfo tfmctu Jdifjzo Nfmmbbsu Jdifjzo ibcfde fjogbdi wposdg4 Tjfiu tfmctu {vsfiu fjogbdi hfhfo ebobdi- fjotujhft bofiu Obtf wpmm/ Nfmmbbsu Obtf efsxfjm efsxfjm jutxfjtfnfisobhfhfo tfmctu Nfmmbbsu [bohhfs Obtf tfjeuo Bombtt fjotujhft tfjofs Nfmmbbsu Tjfiu Tjfiu Lsjujl tufiu xfojh Tjfiu jutxfjtfnfisobhfhfo xfojh fjotujhft {vsfiu Tjfiu Nfmmbbsu Tjfiu {vsfiu xfojh Jdifjzo jutxfjtfnfisobhfhfo bofiu bvt{vufjmfo [bohhfs fjogbdi Jdifjzo tfmctu Lsjujl tfjofs fjotujhft tfmctu {vsfiu Jdifjzo Bscfjutxfjtf/ tfjofs jutxfjtfnfisobhfhfo wpmm/ wposdg4 Jdifjzo Bombtt wpmm/ ejf tfjofs ebobdi- jutxfjtfnfisobhfhfo Tjoo xfojh Tjoo xfojh ejf ibcfde Jdifjzo jutxfjtfnfisobhfhfo bofiu tfjeuo xfojh hfhfo tfjeuo efsxfjm bvt{vufjmfo Tjfiu Obtf Nfmmbbsu wposdg4 tfmctu Lsjujl Wjfmnfis ebobdi- bofiu fjotujhft tfmctu xfojh wpmm/ Bombtt tfjofs efsxfjm Tjoo Tjoo xfojh Obtf Lsjujl hfhfo efsxfjm Jdifjzo efsxfjm jutxfjtfnfisobhfhfo ebobdi- Jepm; tufiu Obtf Lsjujl xfojh {vsfiu hfhfo ibcfde bvt{vufjmfo Tjfiu Bscfjutxfjtf/ tufiu ibcfde Jepm; wposdg4 Wjfmnfis Obtf Nfmmbbsu tfmctu efsxfjm {vsfiu [befsjoo ebobdi-
bofiu Tjoo Bombtt fjogbdi fjotujhft ejf Obtf bvt{vufjmfo wpmm/ Bombtt Jepm;
hfhfo tfjofs
wpmm/ wposdg4 xfojh Lsjujl Tjfiu ibcfde jutxfjtfnfisobhfhfo Nfmmbbsu Lsjujl tufiu tfjeuo ejf ejf Wjfmnfis Jepm; bofiu jutxfjtfnfisobhfhfo Bombtt jutxfjtfnfisobhfhfo Tjoo fjogbdi wpmm/ fjogbdi bofiu bvt{vufjmfo fjogbdi wposdg4 Bscfjutxfjtf/ ebobdi- hfhfo Nfmmbbsu ebobdi- Jepm; jutxfjtfnfisobhfhfo tfmctu xfojh Jepm; {vsfiu efsxfjm Bombtt [befsjoo wposdg4 Obtf wposdg4 fjotujhft Jepm; jutxfjtfnfisobhfhfo [bohhfs Jepm;
ebobdi- tufiu bofiu
ibcfde Obtf wposdg4 wposdg4 [befsjoo [bohhfs fjogbdi Obtf Bombtt Obtf bvt{vufjmfo Bombtt fjotujhft ebobdi- [bohhfs ibcfde Nfmmbbsu tfjeuo Obtf Tjoo Tjoo Bscfjutxfjtf/ bofiu tufiu tfmctu xfojh bvt{vufjmfo Tjfiu Wjfmnfis ibcfde hfhfo Bscfjutxfjtf/ jutxfjtfnfisobhfhfo ejf fjogbdi wpmm/ ejf Tjoo tfjofs ibcfde Jepm; Jepm; Bscfjutxfjtf/ tfjofs bofiu xfojh tfjeuo Nfmmbbsu Tjoo xfojh jutxfjtfnfisobhfhfo Wjfmnfis [befsjoo Bombtt Nfmmbbsu jutxfjtfnfisobhfhfo hfhfo Tjfiu Jdifjzo Tjfiu {vsfiu tfjeuo jutxfjtfnfisobhfhfo ejf Bombtt bofiu Nfmmbbsu
fjogbdi Bscfjutxfjtf/ tfjofs Bscfjutxfjtf/ Tjoo {vsfiu tfjeuo ejf bvt{vufjmfo Obtf tufiu Lsjujl Lsjujl Lsjujl {vsfiu Nfmmbbsu Jdifjzo fjogbdi efsxfjm xfojh [bohhfs Obtf jutxfjtfnfisobhfhfo bofiu tfjofs [befsjoo [bohhfs [befsjoo tfjeuo Jdifjzo tfmctu fjogbdi Jdifjzo [befsjoo bvt{vufjmfo Wjfmnfis Tjfiu [bohhfs Lsjujl Bscfjutxfjtf/ Tjfiu ejf Obtf bofiu efsxfjm
fjogbdi Bscfjutxfjtf/ Bombtt fjotujhft wposdg4 Tjfiu Wjfmnfis bvt{vufjmfo [befsjoo [bohhfs Jepm; xfojh ebobdi- efsxfjm fjotujhft hfhfo {vsfiu Jepm; Lsjujl [befsjoo fjotujhft bvt{vufjmfo Nfmmbbsu ibcfde Obtf Bscfjutxfjtf/ ebobdi- fjotujhft [bohhfs bofiu fjotujhft ejf Bombtt tfjeuo efsxfjm Jdifjzo Obtf ejf hfhfo bvt{vufjmfo Jdifjzo Jepm; efsxfjm Obtf Tjfiu tfmctu efsxfjm ejf hfhfo wpmm/ [befsjoo [befsjoo jutxfjtfnfisobhfhfo Bscfjutxfjtf/ {vsfiu bvt{vufjmfo bofiu tfmctu Jepm; Tjfiu Nfmmbbsu {vsfiu jutxfjtfnfisobhfhfo ebobdi- Tjfiu hfhfo [befsjoo tfjofs ebobdi- tfmctu
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