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Martin Lamm, Certified Tax Advisor, Partner, IT & Controls Assurance

Martin Lamm

Certified Tax Advisor, Partner, IT & Controls Assurance


+49 89 76906-191



  • 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

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”