Integrated Audit Risk Centric Approach®

– next-level auditing –


The Integrated Audit Risk Centric Audit Approach® (IARCA®) is Audit Research Center’s high-end, maturity-based consulting module. It supports clients’ audit operations in achieving Champions League status. The module ranks among the top-performer audit procedures in worldwide benchmarking. Besides the implementation of a risk-centric audit approach, the IARCA® strategy model enables a thorough utilization of risk metrics on the basis of advanced developments in Capability Maturity Model Integration (CMMI), standards established by the Institute for Internal Auditors (IIA) as well as the best-practice audit procedures of COSO II – Enterprise Risk Management Frameworks (ERMF) and Control Objectives for Information and Related Technology (COBIT). An extension module for providers of financial services encompasses the most recent requirements in accordance with Basel III, the European Union’s Capital Requirements Directive (CRD), Basel II’s Internal Capital Adequacy Assessment Process (ICAAP) and the respective national supervisory stipulations of the three German-speaking “DACH” countries – Austria, Germany and Switzerland.

The IARCA® procedure enables not only a strategic positioning in harmony with the respective company-tailored business model of clients. Rather, it also facilitates a consistent risk metric along the entire audit-process chain in unison with the concept of a risk-audit channel. Various consulting projects within the IARCA® framework already have been conducted with audit operations in assorted branches of business in Austria, Germany and Switzerland. This practical experience in conceptualization and implementation enables ARC to provide focused strategy consulting along an advanced learning curve.


  • Risk metrics – what are they?
  • Demands on state-of-the-art audit-risk metrics
  • International standards and supervisory aspects regarding risk evaluation
  • Methodology basis for a risk-oriented audit universe
  • Best-practice-based risk-gauging methods
  • Audit segments in accordance with IIA standards
  • IARCA® structure in connection with CMMI process maturity models
  • The audit risk-centric approach and the integral risk-audit channel
  • Analysis of risk-convergence status regarding the company-specific business model
  • Networking aspects of a risk-oriented internal-audit’s depth of added value as defined by CMMI
  •  Interfaces with rolling-audit planning
  • Company-specific implementation of the IARCA® toolbox: COSO II – ERMF, COBIT, Six Sigma, the Information Technology Infrastructure Library (ITIL), the risk-audit channel, audit scope in accordance with IIA governance, the Blue Ocean services portfolio, rolling-audit planning in compliance with respective national and branch-oriented requirements posed by regulatory standard setters

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, employment of various strategy-analysis tools, case studies, retrospective summary

Training / Training / Consulting period:
Bookings are based on an audit-situation analysis as well as a personal preliminary meeting (introductory workshops generally cover 2-4 days of instruction, strategy project determined by situational analysis).

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