This consulting module supports clients in effectively controlling their audit processes and in establishing a “managed-audit” process architecture in line with the capability maturity model integration (CMMI) process-improvement approach.
Along with its clients, ARC formulates an audit strategy map for primary and secondary processes along the auditing function’s added-value chain. In this process, ARC consultants employ the balanced-scorecard model developed by Robert S. Kaplan and David P. Norton. The ARC team has expanded this basic model by means of audit strategy maps and modules in accordance with the ISO 9001 standard related to quality-management systems as defined by the International Organization for Standardization (ISO). This facilitates a flexible form of adaptation for comprehensive control of an internal audit in conformance with the requirements regarding quality assessment defined in the national and international audit standards established by the Institute of Internal Auditors (IIA), the IIA Austria, the German Institute for Internal Auditing (Deutsches Institut für Interne Revision = DIIR) and the Institute of Internal Auditing Switzerland = IIAS / Schweizerischer Verband für Interne Revision = SVIR).