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Cyber risks & digital internal auditing
How does auditing really cope with AI, cloud computing, and cybersecurity?

Florian Habel
Jan 12


Focus on people: Behavioral and cultural risks as a compliance hotspot
How auditing and compliance can reveal “soft” risks The best processes, systems, and control mechanisms are of little use if they are not put into practice. Experience shows that the causes of rule violations or fraudulent acts often lie not in structural weaknesses in the organization, but in behavior, the environment, or corporate culture. “Compliance is more than just following rules. It is the result of a lived attitude.”– Florian Habel While technical risks, processes, a

Florian Habel
Dec 8, 2025


Sustainability in the focus of internal audit
How audit systems can effectively assess ESG requirements Sustainability has long been more than just a strategic goal – it is a legal requirement. With the introduction of the Corporate Sustainability Reporting Directive (CSRD) and ESG (environmental, social and governance) requirements, organisations are under increasing pressure to fulfil their responsibilities in a transparent and verifiable manner. This is precisely where internal auditing comes into play: as an independ

Florian Habel
Nov 3, 2025


When control leads to discovery – a practical example of a fraud investigation
Internal auditing encounters many facets of organisational realities: ambiguities, gaps in documentation, process errors – and sometimes...

Florian Habel
Sep 29, 2025


What constitutes a good internal audit?
Key success factors in setting up internal audit systems In many organisations, internal auditing is still seen as a purely supervisory...

Florian Habel
Aug 6, 2025


Compliance pitfalls in foreign business - typical risks and how to counter them effectively
International business relationships are a matter of course for many organisations today - whether in research, the service sector or...

Florian Habel
May 20, 2025
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