| COBIT Goal Classification (TC Goals, Enterprise Goals, Alignment Goals) |
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| IDW PS 980 / EPS 980 n.F. and IDW PH 1/2016 (Tax Compliance Obligation) |
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| Auditability and Documentation Risk for SMEs |
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| Legal Liability Risk (BGH 09.05.2017 - CMS = bussgeldmindernd) |
|
| P03 - Separation of Duties |
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| P04 - Compliance-by-Design |
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| P01 - Risk-Based Approach |
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| P02 - End-to-End Traceability |
|