The electronically assisted company audit makes the procedure much simpler and at the same time more efficient for employers and tax consultants and for the Audit Office of the German Pension Insurance (Deutsche Rentenversicherung – DRV). The employer’s electronic payroll accounting data is transferred to the Audit Office in a defined form via a secure connection. Audit preparation for the employer is in many cases just a mouse click; paper documents only have to be provided occasionally. The fact that the auditors spend less time on site lightens the burden for employers and tax consultants. Travel time is eliminated and travel costs saved.
The procedure is voluntary for employers at the present time. However, legislators intend to make the procedure compulsory in the coming year.