Prüfaufwand

Prüfaufwand (from prüfen, to examine, and Aufwand, expenditure or effort) is a term used in German-speaking business and accounting contexts to denote the resources devoted to auditing, inspection, or certification activities. Its scope includes activities that verify compliance, accuracy, and quality of processes, products, or financial statements. The concept covers both external and internal assurance activities as well as certification-related examinations.

Typical components of Prüfaufwand include fees paid to external auditing firms for statutory audits and assurance engagements, salaries and overhead for internal auditors, and costs of certifications and re-certifications (for example ISO standards). It also encompasses costs for process and quality audits, supplier audits, and other compliance reviews that aim to verify adherence to standards or regulations.

In accounting and cost accounting, Prüfaufwand is recorded as an expense. It is often classified as an overhead or administration expense and can be allocated to products, departments, or projects depending on the company’s cost allocation method. The amount of Prüfaufwand varies by industry, regulatory requirements, and the breadth of the audit or certification program.

A higher Prüfaufwand can indicate stronger governance, risk management, and quality assurance, but it also raises operating costs. Companies may seek to optimize Prüfaufwand by improving audit planning, adopting a risk-based approach, and utilizing technology to enhance efficiency, such as automated controls, continuous monitoring, and data analytics.

See also: auditing, external audit, internal audit, certification, compliance costs, cost accounting.