New standards, ESG requirements and technological developments demand a strategically orientated, efficient and transparent audit function. We support you in setting up your audit function to be future-proof, effective and flexible.

Challenges for internal audit

The demands on the internal audit function have never been as dynamic as in recent years. Regulatory requirements, technology and global risks are the main drivers here. In terms of regulation, the requirements are increasing due to ESG regulation: auditors have to audit requirements such as the Corporate Sustainability Reporting Directive (CSRD), EU taxonomy or the Supply Chain Due Diligence Act (LkSGs) or the Corporate Sustainability Due Diligence Directive (CSDDD) - and build up special expertise for this. Technological change requires the use of AI, process mining and data analytics. The selection of suitable tools and staff training are crucial. The risk landscape is also becoming more complex: cyber risks, forms of fraud and geopolitical uncertainties require a dynamic, risk-oriented audit strategy. In addition, the new Global Internal Audit Standards (GIAS) have been in force since January 2025 and bring with them 15 principles and 52 requirements. They demand greater transparency, efficiency and strategic alignment.

Opportunities for your organisation

However, current developments also open up new opportunities for internal auditing to position itself strategically and to optimise and therefore increase the efficiency of its audit work. It can establish itself as a value-adding partner that actively contributes to corporate strategy and the achievement of objectives - for example through ESG support. Modern technologies enable deeper analyses, faster audits and more precise risk assessments. The expansion of the audit universe to include topics such as sustainability, the use of AI and digital business models increases the relevance of auditing. The new standards also strengthen its role as an independent control body - for example through a clearly defined function within the scope of the effectiveness statement in accordance with recommendation A.5 of the German Corporate Governance Code (GCGC). This significantly increases the visibility and impact of internal auditing and strengthens its governance function in the long term.

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How can we support you and your internal audit department?

Further development of your internal audit

In order to meet the new requirements, we support you in the strategic and operational development of your internal audit. Our modular approach integrates the audit as part of the overall control system and is based on a well-founded and sustainable risk analysis. We help you to align your organisation, processes and audit methods so that they comply with GIAS standards while integrating ESG and technology requirements.
Quality assessment of your audit function

A quality assessment (QA) provides you with an objective evaluation of the effectiveness and efficiency of your audit - key evidence for supervisory bodies. We examine your function on the basis of the DIIR guidelines, IDW PS 983 and international benchmarks. This allows you to recognise whether your audit is compliant with regulations, strategically aligned and resource-efficient - and where there is potential for further development, for example in dealing with ESG or new technologies.
Selective audit support and coaching

If your audit is faced with new topics or capacity limits, we can take on individual audit areas - e.g. ESG, cyber, tax or forensics. As part of joint audits, we can not only take topics off your hands, but also have our experts coach your own audit colleagues. You can concentrate on your core topics and at the same time ensure that complex or specialised topics are tackled professionally and in a risk-oriented manner. Our expertise helps you to manage new regulatory requirements efficiently.
Complete audit takeover

For organisations that want to fully outsource their audit function, we offer a holistic solution: we take responsibility for personnel, IT and processes and ensure that your audit meets the highest standards. With global industry expertise and state-of-the-art tools, we organise your audit planning efficiently and strategically - and turn your audit into a real value driver. We are completely flexible for you and aligned with your current requirements and risk exposure.