Associate Partner
Auditor for Internal Audit Systems (DIIR)
Internal Audit
Internal Audit provides an independent and objective assessment of risks, controls, and governance. This strengthens transparency, accountability, and supports informed decision-making. We assess the design and effectiveness of internal controls and support the continuous improvement of governance, risk management, and control frameworks. We help organizations build and develop internal audit functions that provide insights beyond assurance and create real value.
Lothar Klein-Schopper
Associate Partner
Graduate in Business Administration
Independent audit. Clear insights. Measurable impact.
A high-performing internal audit function provides structure and clarity in complex environments, identifying risks before they result in operational or financial impact. We support organizations in designing and developing robust audit functions that align with regulatory expectations and are trusted by internal and external stakeholders. We combine rigorous audit methodology, advanced data analytics, and in-depth process expertise to build internal audit functions that strengthen governance quality, enhance accountability, and create sustainable organizational value.
Our services
Set-up & transformation of internal audit
An effective internal audit function is built on a clearly defined mandate, a robust operating model, and a strong methodological foundation. We design and transform audit functions in line with your organization’s strategy, complexity, and risk profile.
- Design of the internal audit framework (charter, manual, methodologies, and process standards)
- Definition of the organizational model, governance structure, and operating principles
- Development and refinement of internal audit strategy, vision, and mission
- Establishment of a risk-based audit universe and planning approach
- Support in transformation contexts (carve-outs, mergers, IPOs, and restructuring)
- Alignment with the Three Lines Model and integrated assurance frameworks
Co-sourcing, outsourcing, and audit execution
We complement internal audit functions with specialized expertise, scalable resources, and proven methodologies, ensuring the efficient execution of audit plans and the delivery of actionable insights for management.
- Co-sourcing of internal audit capabilities
- Risk-based planning and prioritization of audit engagements
- Development of audit strategies, programs, and work plans
- Execution of operational, IT, and integrated audits
- Structured reporting, recommendations, and stakeholder alignment
- Interim or permanent assumption of leadership roles (e.g., Chief Audit Executive)
- Implementation of continuous auditing and continuous monitoring
- Full outsourcing of internal audit functions
Quick assessment and benchmarking
We evaluate the effectiveness and maturity of your internal audit function, providing clear, prioritized recommendations for targeted improvement that are efficient and minimize disruption to ongoing operations.
- Assessment of key internal audit capabilities and the target operating model
- Gap analysis against leading practices and regulatory expectations
- Identification of quick wins and high-impact improvement opportunities
- Strengthening of audit positioning, visibility, and stakeholder engagement
Quality assessment and maturity evaluation
Independent external assessments strengthen the credibility, effectiveness, and maturity of internal audit functions, while also supporting alignment with professional standards.
- External quality assessments in accordance with DIIR Standard No. 3 and IDW PS 983
- Structured maturity and capability assessments
- Evaluation of audit methodologies, processes, and governance structures
- Review of internal audit quality frameworks and reporting standards
- Definition of clear, actionable measures to enhance audit maturity
Special and ad hoc audits
We conduct targeted audits in high-risk and high-priority areas and provide expert support for complex, sensitive, or emerging topics.
- ESG, health & safety, supply chain, cybersecurity, resilience, M&A, HR, and culture audits
- Project, transformation, and strategy execution-related audits
- Supplier and third-party audits under regulatory due diligence requirements (e.g. LkSG)
- Forensic investigations, fraud detection, and fraud risk assessments
IT audit and data‑ and AI‑driven analytics
We assess IT systems, architectures, and controls. We leverage advanced data analytics and AI-enabled techniques to identify anomalies, inefficiencies, and control weaknesses at scale.
- Review of identity and access management, role design, and segregation of duties
- Evaluation of change management and system development processes
- Assessment of IT security frameworks and ERP landscapes
- Audit of system-based controls, workflows, and approval mechanisms
- Data analytics and AI-based detection of anomalies and exceptions
Digitalization of internal audits
Digital transformation enhances audit quality, increases efficiency, and enables a shift toward continuous, data-driven assurance.
- Development of IT strategies for internal audit
- Expansion from sample-based to full-population audit approaches
- Efficiency gains through digital audit tools and automation
- Selection and implementation of audit and analytics platforms
- Design of advanced analytics and AI-supported audit procedures
Internal audit in regulated industries
Organizations in regulated environments require an internal audit function that meets supervisory expectations while also contributing to the effectiveness of governance and risk management. We support financial institutions and other regulated entities with our deep regulatory expertise and a strong understanding of supervisory frameworks.
Training and development
We build and strengthen the capabilities of internal audit teams to enable high‑performance, future‑ready audit functions.
- Development of capability‑ and talent‑development strategies for internal audit
- Coaching and mentoring for audit leadership and teams
- Training in audit methodology, risk assessment, interviewing, and reporting
- On-the-job development with experienced practitioners
„Internal audit is not control for control's sake. It provides clear orientation, reveals potential, and strengthens effective, resilient corporate governance.”
Christian Holtmann
Associate Partner