Audit of the internal control system

The audit of the internal control system (ICS) is a basic component of any annual audit. However, there are situations off the track of the annual audit that call for a thorough assessment of the ICS. We perform audits of the ICS outside the annual audit especially in the scope of company transactions (change of ownership) as well as due to increased examination obligations of the supervisory bodies. In economically difficult times, the appropriateness of management increasingly is the subject of special audits. To guarantee the independence of the auditor in such sensitive audits it may be advisable to call in an external auditor who is not involved in the regular annual audit.