Innenrevisionen

Innenrevisionen, also known as internal auditing, is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.

The primary role of internal audit is to provide assurance to management and the board of directors that the organization's internal control systems are functioning effectively. This involves examining financial records, operational processes, and compliance with laws and regulations. Internal auditors also assess the efficiency and economy of operations, identify potential risks, and recommend improvements.

Key activities of internal audits include planning and executing audit engagements, documenting audit findings, and communicating results and recommendations to stakeholders. They operate independently of the departments they audit, reporting directly to senior management or the audit committee of the board. This independence ensures objectivity in their assessments.

Internal auditing is crucial for good corporate governance. It helps prevent fraud and errors, ensures compliance with policies and procedures, and supports the achievement of organizational goals. The scope of internal audit can be broad, encompassing financial, operational, IT, and compliance audits, all tailored to the specific needs and risks of the organization.