Internal Audit (construction audit)

In general, clients with construction projects are faced with major construction and commercial challenges and the associated control and monitoring requirements.

As part of our Internal Audit Real Estate Services, a tandem of ICS-savvy auditors and construction engineers will support you with regular or special audits - either during the project for selected phases or along the entire construction process or after the project has been completed when analysing the actual processes and identifying practical potential for improvement for follow-up construction projects.

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Our range of services

Our range of services in the context of construction audits is basically orientated towards the classic phases of construction projects.

The following are examples of possible audit focal points.

Project organisation
- Analysis of the installed project organisation and responsibilities as well as the organisational integration of external project participants
Preliminary planning/execution planning
- Assessment of internal and, where applicable, external specifications and control systems for the tendering and awarding of planning and construction services
- Efficient involvement of third parties
Profitability analysis
- Assessment of the quality and structure of the construction cost estimate based on the tendered service, taking into account possible risks from cost increases and changes in performance

Tendering and awarding
- Examination of the extent to which the tendering and awarding of construction services is carried out properly and competitively
Construction
- Appraisal of the project controlling practised and the reporting for regular monitoring of the performance status, taking into account costs, deadlines and quality as well as existing escalation mechanisms
- Assessment of supplementary management and the handling of schedule and cost-relevant changes in performance
Acceptance and billing
- Analysing the acceptance system, including with regard to defects and warranty management
- Adequacy assessment of internal controls with regard to invoicing and invoice verification

Interne Revision

In the case of major public construction projects, significant deviations from the plan in terms of costs and deadlines are often publicised in the media.

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