Pre-Implementation Audit & Project Audit

– examination techniques for effective auditing with regard to project management, the business case, technical requirements as well as implementation –


Shorter product lifecycles, new technical developments for enhancing process efficiency and effectiveness as well as heightened regulatory stipulations demand the implementation of continuous change processes on the part of companies. In addition, the prevailing corporate environment worldwide is characterized by economizing measures and streamlining concepts that are driven by an increasingly scale-oriented pressure regarding costs and competition. In order to fulfill these dynamic requirements, companies must utilize temporary organizational forms such as mixed teams, cooperative arrangements or project groups. An active role in the joint configuration of this fast-paced evolution of the corporate world is unimaginable without the systematic implementation of project-management methods.

A pre-implementation audit – or a project-accompanying audit – takes place parallel to the development and implementation phase of significant new products, business processes and systems. Early involvement of the audit function ensures that important internal controls are implemented and that legal and supervisory requirements are taken into consideration during the initial development of a new concept. Within the framework of a so-called ex-ante audit, potential procedural errors or points of economic vulnerability already can be identified and eliminated in advance.

This consulting function of the audit procedure often leads to new insights and, at the same time, to substantial cost savings. In contrast, various kinds of studies confirm that correction and post-improvement expenses exceed the cost of initiated preventive measures. Due-diligence audits conducted by skilled internal-audit teams prior to the new acquisition of other companies also are categorized as project-accompanying audits.

ARC provides clients support and raises their awareness of such aspects, enabling them to assess projects with regarding compliance with legal, regulatory and company-related directives. In this respect, an examination in accordance with “Auditing Standard No. 4 – Standard for Auditing Projects” issued by the German Institute for Internal Auditing (Deutsches Institut für Interne Revision = DIIR) is highly recommended. This particular standard deals with project organization, framework conditions, strategic goals, plans, controls and project-management processes as well as the project team’s results. The yardstick for risk-oriented evaluation is provided by company-internal directives as well as legal regulations. However, relevant parameters also are provided in best-practice standards regarding project-management frameworks such as those found in the Project Management Institute’s “Guide to the Project Management Body of Knowledge” (PMBOK® Guide), PRINCE2® (an acronym for PRojects IN Controlled Environments) or the “International Competence Baseline” (ICB) established by the International Project Management Association (IPMA).


  • Pre-implementation auditing and various forms of the ex-ante examination
  • Definition of terms and differences between ex-post and ex-ante audits
  • Challenges for the internal audit function related to ex-ante examinations
  • Risk-oriented audits of projects and business cases regarding project-accompanying audits
  • Planning of time and resources, demarcation of a project’s duration
  • Independence and objectivity
  • Inadmissible consultancy vs. authorized consultation
  • Coordination and incorporation of an audit into projects (rights and responsibilities)
  • Stages of an ex-ante audit: preparation, performance, reporting and follow-up
  • Audit objectives, examination program, planning of capacities
  • Procedures, documentation of specific audit activities, hazards
  • Documentation and reporting with regard to project-accompanying audits
  • Principles and perspectives regarding escalation in connection with risk-endangered projects
  • Detailed implementation options for the client’s practical audit environment
  • Support in conducting project audits

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