Interne Revision

Alongs­ide its pre­ven­tive func­tion, in­ter­nal au­diting is be­com­ing more and more im­port­ant as an ex­ten­ded arm of cor­po­rate ma­nage­ment. In­ter­nal au­diting ope­ra­tes in a broad and di­verse field that long ago be­gan to re­ach beyond con­ven­tio­nal mo­ni­to­ring func­tions. To­day, ef­fec­tive in­ter­nal au­diting also ma­kes a va­luable contri­bu­tion toward enhan­cing the ef­fi­ci­ency of or­ga­niza­tio­nal pro­ce­du­res.

It’s of­ten more cost-ef­fec­tive for me­dium-si­zed en­ter­pri­ses to out­source their in­ter­nal au­diting to an out­side pro­vi­der. The cost is ea­sier to bud­get for, and they can be sure of ha­ving the ser­vices of ex­pe­ri­en­ced spe­cia­lists. An out­sider’s in­de­pen­dent, ob­jec­tive view­point can as­sess an or­ga­niza­tion wi­thout bias. High le­vels of pro­fes­sio­na­lism en­sure ef­fi­ci­ent au­dits, to­ge­ther with prompt in­for­ma­tion of just the kind ma­nage­ment needs. Ac­cess to bench­marks and best prac­tices, as well as the syn­er­gies pro­vi­ded by our ex­perts’ ex­pe­ri­ence, ex­clu­des risks be­fore they can be­come se­rious and si­gni­fi­cantly im­pro­ves pro­ces­ses.

And if emer­gen­cies arise and there’s a need for ad hoc au­diting, we’re avail­able quickly and fle­xi­bly. You can rely on us here, too.

In­ter­nal au­diting is a com­plex is­sue, and not al­ways free from con­tro­versy. But thanks to our neu­tra­lity and pro­fes­sio­na­lism, we can al­ways of­fer a healthy sense of pro­por­tion. When in­ter­na­tio­nal ques­ti­ons arise, we con­sult the ex­per­tise of col­lea­gues in our net­work wi­thout get­ting bog­ged down in bu­reau­cracy.

Our services at a glance

• Über­nahme von Re­vi­si­onstätig­kei­ten (Out- bzw. Co-Sour­ching)
• In­terne Re­vi­sion von Be­teil­gun­gen im In- und Aus­land
• In­terne Re­vi­sion im Ban­ken­um­feld
• Son­der­un­ter­su­chun­gen (betrüge­ri­schen Hand­lun­gen, Fraud, Kor­rup­tion) & Präven­tion
• Zu­wen­dungsprüfun­gen (Ver­wen­dungs­nach­weise)
• Ge­schäfts­pro­zess­ana­ly­sen, Ord­nungsmäßig­keit und Wirt­schaft­lich­keit
• IT-Re­vi­sion
• Um­set­zung lan­des­spe­zi­fi­scher An­for­de­run­gen (US SOX, China SOX)
• Un­terstützung beim Auf­bau ei­ner un­ter­neh­mens­ei­ge­nen In­ter­nen Re­vi­sion
• Einführung und Prüfung ei­nes Ri­si­ko­ma­nage­ments
• Einführung und Prüfung ei­nes Com­pli­ance-Ma­nage­ments
• Da­ten­schutz-Au­dits, Stel­lung des be­trieb­li­chen Da­ten­schutz­be­auf­trag­ten
• Qua­lity As­sess­ments der In­ter­nen Re­vi­sion

If a busi­ness crime ever oc­curs, the goal is to mi­ni­mize the da­mage.  First, it’s es­sen­tial to de­ter­mine the spe­ci­fic na­ture and ex­tent of what’s hap­pened. Then we can work with you to de­ve­lop and im­ple­ment spe­ci­fic stra­te­gies to keep it from hap­pe­ning again.

• In­ter­nal con­trol sys­tem un­der the Sar­ba­nes Ox­ley Act (SOX 404)

Com­pa­nies that are lis­ted on U.S. stock ex­chan­ges and have sub­si­dia­ries in Ger­many, and Ger­man com­pa­nies lis­ted on U.S. ex­chan­ges, must set up and main­tain an ap­pro­priate in­ter­nal con­trol sys­tem. Ma­nage­ment must au­dit and do­cu­ment the sys­tem’s ef­fi­cacy every year.

A re­port on the ef­fi­cacy of the com­pany’s in­ter­nal con­trol sys­tem for fi­nan­cial re­por­ting must be at­ta­ched to the an­nual fi­nan­cial state­ments, and cer­ti­fied by the au­di­tor. We can as­sist you by

• Set­ting up and im­ple­men­ting an ap­pro­priate, ef­fec­tive in­ter­nal con­trol sys­tem to­ge­ther with stan­dar­di­zed con­trol me­cha­nisms
• En­su­ring im­pro­ved ma­nage­ment con­trol
• As­sis­ting with the func­tio­nal tes­ting of your in­ter­nal con­trol sys­tem in ad­vance of a “SOX au­dit.”