German Institute for Internal Auditing

German Institute for Internal Auditing (DIIR)
legal form	Registered association
Seat	Frankfurt am Main
founding	November 8, 1958
place	Frankfurt am Main
Board	Bernd Schartmann, CIA , CRMA Andrea Bracht, CFSA, CRMA Juilf-Helmer Eckhard Ralf Herold Jens Motel, CIA, CRMA Andreas Neuburger, Silvia Puhani, CIA Sabine Scholz Robert Wagner
Manager	Dorothea Mertmann, CIA, CCSA, CISA
Members	2,000 people 790 companies and organizations
Website	www.diir.de

The DIIR - German Institute for Internal Auditing eV - is the professional association of internal auditors in Germany. It supports the specialists and executives of the internal auditing department in their audit and advisory tasks , e.g. B. through the development of quality and procedural standards, through conferences and seminars as well as through certifications and professional exams. The members come from medium - sized and large corporations , from the financial services and industrial sectors as well as from public institutions. In addition to around 2,000 personal members from all areas of business , science and administration , around 790 companies and organizations have come together in the DIIR (status: end of 2017). The DIIR is a registered association based in Frankfurt am Main .

history

The DIIR was founded on November 8, 1958 in Frankfurt am Main. It has been a member of the European Confederation of Institutes of Internal Auditing (ECIIA) since 1983. On July 5, 1995, the DIIR joined the Institute of Internal Auditors (IIA) in Paris , the world association of auditors founded in 1941. Since 1998, the DIIR takes the globally recognized exam for Certified Internal Auditor from (CIA). The DIIR has published the journal Internal Revision (ZIR) since 1966 .

structure

The tasks of the bodies of the institute are laid down in statutes . The DIIR is run by an honorary board . The board members are elected by the general assembly for a period of three years . The board of directors is supported by an administrative board , which advises the board on all important matters and monitors its management .

The board is supported by a program committee in planning and steering the institute's work. The program committee deals with the direction and strategy of the DIIR, observes new developments in internal auditing and issues opinions on developments or projects at the institute.

The DIIR promotes innovative and practice-related research in the field of internal auditing through numerous contacts with universities and scientists . For this purpose the institute has appointed a scientific advisory board.

tasks

The institute participates in professional consultations at the German and - through networking with the European Confederation of Institutes of Internal Auditing (ECIIA) and the Institute of Internal Auditors (IIA) - at the international level. It serves as a platform for internal auditing.

The other tasks of the DIIR include:

• DIIR Academy: Implementation of seminars for the training and further education of internal auditors, implementation of conferences and congresses.
• Implementation of the certification as Certified Internal Auditor (CIA), Certified Financial Services Auditor (CFSA), Certified Government Audit Professional (CGAP), as well as Certification in Control Self Assessment (CCSA) and Certification in Risk Management Assurance (CRMA). These certifications are professional qualifications that are uniformly offered worldwide by the IIA. The DIIR itself also offers the professional examination to become a ^DIIR internal auditor .
• Technical fundamental work, e.g. B. through the publication of DIIR revision standards, pronouncements and position papers.
• Establishment of permanent working groups on special topics of internal auditing and from the various branches represented in the institute to develop practical audit guidelines.
• Publication of the journal Internal Revision and the DIIR series of publications.

DIIR revision standards

Standards represent qualitative benchmarks for the revision work. In addition to the international standards for the professional principles of internal auditing of the Institute of Internal Auditors (IIA), the DIIR has developed and published the following German auditing standards on various topics:

• DIIR audit standard No. 1: Cooperation between internal auditors and auditors - As of December 2017, this standard was overridden and was being revised.
• DIIR audit standard No. 2: Review of the risk management system by the internal audit
• DIIR auditing standard No. 3: Auditing of internal auditing systems - since April 2017 almost congruent with the auditor standard IDW PS 983 Principles of proper auditing of internal auditing systems
• DIIR Revision Standard No. 4: Review of Projects
• DIIR Revision Standard No. 5: Review of the Anti-Fraud Management System

organization

Board

The DIIR board consists of:

• Bernd Schartmann, CIA, CRMA, spokesman for the board of directors of DIIR, head of corporate auditing and security, Deutsche Post DHL
• Andrea Bracht, CFSA, CRMA, Head of Group Audit, Commerzbank AG
• Juilf-Helmer Eckhard, Head of Corporate Audit, Landesbank Hessen-Thüringen Girozentrale (Helaba)
• Ralf Herold, Head of Corporate Audit, BASF SE
• Jens Motel, CIA, CRMA, Head of Internal Audit, Federal Office of Economics and Export Control
• Andreas Neuburger, Head of Corporate Audit, Wüstenrot & Württembergische AG
• Silvia Puhani, CIA, Head of Corporate Audit, Volksbank eG Braunschweig Wolfsburg
• Sabine Scholz, Head of Internal Audit, Fresenius SE & Co. KGaA
• Robert Wagner, Head of Corporate Auditing, TÜV NORD AG

Board of Directors

The DIIR Board of Directors is composed of:

• Georg Klein, Chairman of the Board of Directors, Chief Risk & Internal Control Officer, Siemens AG
• Thomas Amling, CIA, CRMA, Deputy Chairman of the Board of Directors, teaches business administration - especially corporate management - at the HTWK Leipzig
• Axel Becker, CRMA, Ebner Stolz
• Roman Berninger, Member of the Management Board, Berlin Hyp AG
• Maria Engels, Managing Director, Schmalenbach Society
• Uwe Kurt Krebs, member of the board, Donner & Reuschel AG
• Thomas Küster, auditor / tax advisor, partner at PricewaterhouseCoopers GmbH
• Brigitte Mandt , President, North Rhine-Westphalia State Audit Office
• Barbara Schattmaier, Managing Partner, Paul Lange & Co.

Scientific Advisory Board

Members of the Scientific Advisory Board of DIIR are:

• Ulrich Bantleon, WP / StB, Professorship for Business Administration , Offenburg University
• Anne d'Arcy, Chair of Corporate Governance and Management Control, Vienna University of Economics and Business
• Marc Eulerich, Chair for Internal Auditing and Corporate Governance, University of Duisburg-Essen
• Anja Hucke , Chair of Civil Law , Commercial and Corporate Law , German and European Commercial and Corporate Law, University of Rostock
• Matthias Knoll, Professorship for Business Administration and Information Processing
• Burkhard Pedell, Chair of Controlling, University of Stuttgart
• Nicole Ratzinger-Sakel, Chair of Auditing and Accounting, University of Hamburg

Office

The DIIR office in Frankfurt am Main supports the work of the institute by organizing seminars and conferences, supervising working groups, managing members, carrying out certifications, carrying out specialist projects, issuing publications and contacts to IIA projects. The office is managed by the full-time managing director of the DIIR, Dorothea Mertmann.

Sponsorship award

Every two years, the DIIR awards the DIIR Prize for Internal Auditing to up to three young scientists for key research work on topics related to internal auditing. The DIIR sponsorship award is announced by the Scientific Advisory Board, which also reviews the submitted work.

Award winners

So far, the DIIR award has been won by:

• 1997
  • Christian Grebien: "Internal auditing in the banking sector - taking into account the situation in Switzerland, Germany and the USA"
  • Heinz Königsmaier: "The ideal time to check internal audits - a contribution to solving the" audit timing problem "
  • Kerstin Rösch: "Status and further development of the principles of internal auditing"
  • Christine Brand-Noé: "To review processes for changing corporate culture"
• 2001
  • Andrea Lauterbach: "Revision in information management - development of a checklist"
  • Jörg Hunecke: "Internal advice from the internal auditing department - a challenge and opportunity for the internal auditor profession"
• 2003
  • Stefan Blümel, Henrik Haeußler, Stephan Pröbsting: "Knowledge management as a success factor for an international internal audit"
  • Jürgen Preis: "Statistical quality control with sequential test procedures for individual checks - an Excel application"
  • Alexander Schröder: "Audit planning for internal auditing in an international industrial group"
• 2005
  • Markus Warncke: "Audit Committee and Corporate Governance - Establishment of Organization and Monitoring Task"
  • Veronika Bachmann: "Development of a risk early warning system for a medium-sized insurance broker using the example of Aktiv AG"
  • Sören Abendroth: "Effects of structural change in the banking sector on internal and external auditing - a theoretical and empirical analysis with special consideration of the lending business"
  • Axel Becker: "Effects of Basel II on the activities of internal auditing"
• 2007
  • Andri Arn: "Career Paths of Internal Auditors - An Empirical Analysis in Switzerland"
  • Matthias Baumgarten: "System-supported analysis of mass data in the context of branch audits to detect internally caused irregularities - illustrated using the example of a retail company with branches"
  • Andrea Gleichauf: "Approaches for examining present-value interest book control"
  • Ulf Gronewold: "The evidential value of" evidence "-" Audit Evidence "in business audits"
• 2010
  • Andre Heerlein: " Factors influencing the capacity of internal auditing"
  • Nicole Hess: "Internal audit in universities - theory and international empirical findings"
  • Alexander Stehle: "Analysis of the possibilities for operationalization and measurement of the quality of internal auditing services"
  • Stefan Tönnis: "Development of a model for checking IT governance for the Schmitz Cargobull Group based on the COBIT standard, taking into account the special requirements of the group auditing"
• 2011
  • Angelika Paul: "Direct information right of the supervisory body vis-à-vis the internal audit in the MaRisk - A legal and empirical analysis"
  • Florian Hoos: "Effective Corporate Governance: Experimental Evidence on Internal Auditors' Judgments and the Contribution of Financial Accounting Education"
• 2013
  • Rainer Lenz: "Insights into the effectiveness of internal audit: a multi-method and multi-perspective study"
  • Mirko Mertenskötter: "Quality, trust and acceptance in the context of internal auditing"
  • Markus Rogowski: “Internal auditing in the statutory accident insurance. Influencing factors for determining an appropriate auditing capacity and success criteria for designing an effective auditing function "
  • Knut Sauthoff: "Introduction of a risk-oriented audit planning in the internal audit using the example of HAVI Logistics Europe"
• 2015
  • Stefan Hübner: "Quality and trust as determinants of the value contribution of internal auditing"
  • Philipp Henrizi: "Cooperation between internal and external auditors"
  • Fabian Broer: "Internal Auditing in the Public Sector - Organization, Features and Problems of Internal Auditing Using the Example of Public Universities"
  • Friedrich Chr. Ross: "Application of ISO / IEC 15504 to IR processes - development of a standard-compliant process assessment model for internal auditing"
  • Annemarie Maruck: "The development of the auditor's job: An empirical study of the current state of development of the commercial auditor in Germany"
  • Katharina Kneisel: "Post-acquisition audits as a reaction to the compliance due diligence report"
• 2017
  • Artur Kalinichenko: "Continuous Auditing in the Context of Internal Auditing - A Theoretical and Empirical Examination of the Factors Influencing the Application of the Continuous Auditing Approach in Internal Auditing"
  • Christoph Schmidt: "Is rotation an effective instrument for increasing the objectivity of internal auditors?"
  • Ronja Krane: "The communication between internal auditing and audited unit in an international environment"

Web links

• Website of the German Institute for Internal Auditing eV
• Website of the European Association for Internal Auditing: European Confederation of Institutes of Internal Auditing (ECIIA). In English.
• World Auditing Association website: The Institute of Internal Auditors (IIA). In English.

Individual evidence

1. ^ ^{A b} German Institute for Internal Auditing eV: Board of Directors . Retrieved December 28, 2018.
2. ^ German Institute for Internal Auditing eV: Office . Retrieved October 20, 2014.
3. ↑ ^{a b} German Institute for Internal Auditing eV: Annual report 2017 . (PDF, 6,653 kB.) Accessed December 28, 2018.
4. ↑ ^{a b c d} German Institute for Internal Auditing eV: Annual Report 2013 . (PDF, 6,999 kB.) Accessed October 24, 2014.
5. ^ University of Duisburg Essen / Mercator School of Management: Chair for Internal Auditing with a description of the DIIR . Retrieved September 17, 2018.
6. ↑ German Institute for Internal Auditing eV: Use experience, secure the future. 50 years of the German Institute for Internal Auditing eV , Erich Schmidt Verlag, Berlin, 2008. ISBN 978-3-503-11234-0
7. ^ German Institute for Internal Auditing eV: Statutes . (PDF, 140 kB.) Accessed October 4, 2018.
8. ^ German Institute for Internal Auditing eV: Tasks , in detail: Academy , certifications , specialist knowledge and standards as well as working groups. Retrieved October 30, 2014.
9. ^ German Institute for Internal Auditing eV: International Auditing Standards (as of 2015). ( Memento of the original from April 11, 2016 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. (PDF, 671 kB.) Accessed March 8, 2016. 
10. ^ ^{A b} German Institute for Internal Auditing eV: Standards . With a reference to the current revision of DIIR Standard No. 1. Accessed on October 17, 2018.
11. ^ German Institute for Internal Revision eV: DIIR revision standard No. 2: Review of the risk management system by the internal revision . (PDF, 100 kB.) Retrieved October 17, 2018.
12. ↑ German Institute for Internal Auditing eV: DIIR auditing standard No. 3: Examination of internal auditing systems (quality assessments) . (PDF, 423 kB.) Accessed December 19, 2017.
13. ↑ German Institute for Internal Auditing eV: Examination of internal auditing systems (Quality Assessments) - Notes on DIIR Auditing Standard No. 3 . (PDF, 350 kB.) Accessed December 19, 2017.
14. ^ German Institute for Internal Revision eV: DIIR revision standard No. 4: Review of projects . (PDF, 311 kB.) Retrieved October 17, 2018.
15. ^ German Institute for Internal Revision eV: DIIR revision standard no. 5: Examination of the anti-fraud management system . (PDF, 547 kB.) Accessed October 17, 2018.
16. ^ German Institute for Internal Auditing eV: Administrative Council . Retrieved December 28, 2018.
17. ^ German Institute for Internal Auditing eV: Scientific Advisory Board . Retrieved December 28, 2018.
18. ^ German Institute for Internal Auditing eV: Sponsorship award . Retrieved December 12, 2017.
19. ^ German Institute for Internal Auditing eV: Award winner . Retrieved December 12, 2017.