Modell zur Visualisierung revisionsspezifischer Potenzialbereiche – mit dem Ziel eines einprägsamen und überzeugenden unternehmensinternen Marketings

• Dr. Michael Schneider
• Wolf-Christian Bennecke

This paper shows a method to improve perception and standing of the internal audit department of any company. It is an extended version of a presentation held at the German annual CIA-Conference in May 2008.

A comprehensive model is deduced, based on the definition of internal audit by the IIA. In addition, well known hard and soft facts are put into context, such as the influence on the system of internal control, audit methodology, and the value added to the organisation. The model visualizes potentials raised by the internal audit function as a whole. Stakeholders get a sustainable understanding of these potentials by visualizing them e. g. in an annual report. What could make internal marketing of internal audit profession more effective and efficient? The model can also be used to visualize findings and recommendations identified during specific audits. Using it day-to-day facilitates discussions among auditors and auditee. Audited entities may be benchmarked and even ranked according to results of comparable audit activities.

Seiten 210 - 217