Audits according to the German Budgetary Principles Act (Section 53)
In some cases, the audit of the regularity of management is required by law. Increasingly, however, it is also commissioned by NPOs as an extension of a statutory or voluntary annual audit. In addition, corporate governance standards of charitable organizations are also increasingly obliging their branches to conduct such an audit.
Section 53 audits often yield valuable findings for the further development of corporate processes - especially in the areas of controlling, procurement, investment and financing as well as efficient risk management.
How we help you
We have extensive knowledge in the field of auditing the regularity of management. Our competencies and experience for corresponding audits include corporations, associations, foundations, and proprietary businesses from the areas of public companies, welfare services, and utilities.
Based on our experience, we can provide you with valuable tips for organizational development and improvement as well as for the efficient design of corporate processes.