Outsourcing Internal Audit in Germany – independent, efficient, audit-proof

• Mandated Internal Audit function
  Independent testing and advisory in line with HGB/GOB, KonTraG, IDW PS 983 and DIIR standards; direct reporting line to management/supervisory bodies.

• Risk-based audit planning
  Annual, rolling plan aligned to your risk profile and strategy; special audits on demand (e.g., incidents, regulatory findings).

• Execution & documentation
  Evidence-secure working papers, actionable findings, root-cause analysis, prioritized remediation plans, and follow-up tracking.

• Governance & coordination
  Support for Audit Committee communication, ICS enhancements, and alignment with Compliance and Risk Management (Three Lines model).

• Independence & objectivity
  Avoid role conflicts and internal politics; ensure an unbiased view of processes, controls, and culture.

• Expertise on demand
  Access senior auditors and specialists (e.g., IT audit, AML/AFCA, sanctions, data protection, outsourcing/DORA) without fixed headcount.

• Cost transparency
  Fixed-fee models and scalable work packages instead of recruitment, training, and tooling overhead.

• Speed & coverage
  Rapid stand-up of the function; co-sourcing possible to complement your in-house team during peaks.

Regulatory context (Germany & EU)

• Banks/financial institutions: Section 25a KWG and MaRisk require an appropriate, effective Internal Audit.

• Corporates: KonTraG, HGB and IDW standards expect risk-based auditing as part of robust corporate governance.

• Supervisory expectations: Annual, risk-oriented audit plans; qualified staff; methodical quality; independent reporting.

Typical scope of work

• Core processes: order-to-cash, procure-to-pay, record-to-report, HR/payroll, treasury, project/CapEx.

• Compliance topics: AML/AFCA, sanctions/embargoes, anti-fraud, data protection, ESG controls.

• IT & cyber: access management, change/release, backup/restore, vendor/cloud (incl. DORA-readiness).

• Outsourcing & third-party risk: governance, SLAs/KPIs, exit strategies, testing per BAIT/ZAIT/VAIT where relevant.

Collaboration models

• Full outsourcing – we assume the entire Internal Audit mandate, including annual planning, execution, and reporting.

• Co-sourcing – your team remains in place; we add specialist capacity (e.g., IT audit, model risk, data analytics).

• Project-based – targeted special audits, remediation validation, or quality assessments (QA) of your existing function.

Our process in five steps

1. Kick-off & scoping – understand business model, risk landscape, regulatory footprint.

2. Annual plan – risk-based, approved by management/Audit Committee.

3. Fieldwork – structured interviews, walkthroughs, sample testing, data analytics.

4. Reporting – clear findings, ratings, root-causes, practical recommendations, timelines & owners.

5. Follow-up – verify remediation, report status, adjust plan where needed.

Quality & confidentiality

• Methods aligned with DIIR No. 3 and IDW PS 983; four-eyes principle; periodic internal QA.

• Audit trail and retention per German legal requirements.

• Clear segregation of duties; confidentiality and data protection embedded.

Sectors we support

Mid-market and regulated firms including financial services, payments/FinTech, asset management, healthcare, energy/utilities, manufacturing, and services.

Do you have questions about outsourcing Internal Audit in Germany? Are you planning to outsource or support your internal audit? You would like to further expand your internal control and monitoring system? They are looking for reinforcements in the area of ​​money laundering and anti-fraud. You check the outsourcing of the compliance officer?

For 10 years we have been accompanying medium-sized companies as an outsourcing specialist. Among our clients are u.a. Healthcare companies, medical facilities, utilities, manufacturing companies, financial services, leasing companies, factoring companies and acquirers.

You are looking for a partner for a reliable and cost-efficient outsourcing solution. Try us. We are happy to inform you in a personal conversation.

What outsourcing solutions do we offer?

We offer Outsourcing Solutions for MLRO, Data Protection Officer, Information Security Officer, Compliance Officer or Internal Audit in Germany. You can see the scope of the task covered by our S & P Compliance Team directly in the following performance overview.