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

Management Trainer

About the ARC Institute

With the Audit Research Center, the ARC Institute provides important impulses for the further development of the audit industry. The focus is on networking science and practice. The focus is on further and new development in cooperation with auditors, companies and associations in order to maintain practical relevance and to develop methods, tools and concepts that can be implemented. The results developed in dialogue with industry experts serve as a guideline and adaptation options in practice today, in order to increase the overall benefit of the company in the long term and sustainably with innovative auditing work.

In the spirit of thought leadership, the ARC Institute and the Audit Research Center stand for topic leadership and forward thinking in the area of internal auditing.

Currently, the ARC Institute supports not only leading supranational institutions in the context of research, consulting and personnel development projects, but also numerous listed companies in the three German-speaking countries of Germany, Austria and Switzerland.


Terms of participation and price

Each open training day is 890,- Euro plus VAT when booking the modules individually. Inhouse training conditions are based on individual pricing and travel expenses. After receipt of your registration you will receive a confirmation of registration with invoice. Please pay the registration fee directly after receiving the invoice. The registration fee does not include 19 % VAT.  The price includes participation in the lectures of the booked event, lunch, coffee breaks and seminar documents.

How can we support you?

At a glance

Target audience:
Employees and managerial staff from the internal audit function

Interactive presentation, discussion, group projects, practical exercises, case studies, retrospective summary

Training / Training / Consulting period:
Bookings are based on an audit-situation analysis as well as a personal preliminary meeting (workshops generally cover 2-3 days of instruction, audit performance/support determined by circumstances).

Would you like more details about ARC’s Audit Training & Consulting Services, or do you wish to book an appointment with its team? Please address your e-mail inquiry to or phone us at +49-2159-6945-904