Audit Psychology & Mediation Between Examined Units

– analysis-model-assisted mediation for recognition of audit-psychological patterns –


The clarity of one’s own role as examiner and particularly as audit head is the basis of perceiving a person as being an appropriate mediator. Course participants learn to reflect their role within the audit process as well as to assess their formative leeway in a practical and workable manner. At the same time, course participants deepen their understanding of necessary framework requirements and learn how challenging situations can be anticipated as well as how to create prerequisites for successful and audit-oriented mediation. In this process, participants also can reflect on challenging situations from their own everyday practice and develop procedural models for sustainable improvement of their respective company.

In connection with the topic series related to audit psychology, course participants are equipped with appropriate analytic methods in order to achieve a prompt and competent assessment of success regarding their respective audit situation. The ARC procedural model regarding audit psychology is based on an analysis of audit participants’ personalities and the quality of information acquired. Furthermore, the model includes an analysis of the authenticity of statements provided as well as the motivational structure of individual audited parties during both the course of the examination and initial process of audit conclusions as well as their classification according to level of responsibility.

It is the internal audit function’s obligation to make the company aware of potential hazards and demand remedies. Thus, the function’s assignment is to exert its influence on the company in order to enhance its probability of success and survival. What sounds so simple in theory actually is anything but easy in practice. The reason for this, in general, is that various levels present barriers of resistance that make the audit assignment even more of a challenge.

This particular training and consultancy module is concentrated on potential top-down and bottom-up approaches. In this case, specific challenging audit situations within a practical environment are analyzed with regard to a successful and sustainable improvement in the company’s overall circumstances.


  • Perceptions of the auditor’s role
  • Mediation and course participants’ formative options within the internal audit function
  • Reflection of company-internal networks and their spheres of influence
  • Appropriate analysis and explanatory models derived from psychology
  • Audit-psychology options within the practical examination environment
  • Analysis of personality, authenticity of statements and motivational structure
  • Case studies from within the practical auditing environment
  • Company-specific examination of direct assignment options
  • Embedding mediation and audit psychology into general auditing procedures
  • Support regarding integration and implementation of a company-tailored solution

Training Team

Audit-Championship is a university spin-off. We focus on networking between science and practice. Audit-Championship provides thought leadership and innovative methods to support its customers across all industries in digital transformation. We support audit departments globally as well as national Internal Audit associations with yearly 1.800+ training days and transformation services along an internal audit knowledge value chain.

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We train you and your team on-site, or we can train you online worldwide in the form of a Virtual Training Series: Interactive lecture, discussion, practical example, case studies, reflection.


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