ABSTRACT
This chapter describes the necessary preparation, but also the potential limits, concerning an IT Due Diligence (IT-DD). The IT-DD, however, does not stop at a financial evaluation. In addition, the information needs to also be put into an IT concept for further use after a possible acquisition and in the resulting post-merger integration scenario. The existing IT environments obviously need as much attention as before the mergers and acquisitions (M&A) transaction. In every M&A transaction high expectations, as well as, significant efforts are associated with the due diligence phase. The DD, in a buy-side project, focuses on a correct evaluation of the target and getting the right information. The goal of any DD-phase is to collect and analyze all of the relevant information and evaluate the 'foreign' IT. Many companies keep their own corporate M&A departments which will coordinate and manage such projects.
