In general, clients with construction projects are faced with major construction and commercial challenges during their execution and the associated control and monitoring requirements.

As part of our Internal Audit Real Estate Services, a tandem of auditors with an affinity for ICS and construction engineers supports you with regular or special audits, either during the project for selected phases, along the entire construction process, or after the project has been completed, with the analysis of the actual processes and the identification of practical potential for improvement for subsequent construction projects.

Our range of services in the context of construction audits is fundamentally oriented towards the classic phases of construction projects.

Possible areas of focus for the audit are presented below as examples.

Project organisation

  • Analysis of the implemented project organisation and responsibilities as well as the organisational integration of external project participants

Preliminary planning/implementation planning

  • Appraisal of the internal and, if applicable, external specifications and control systems for the tendering and award of planning and construction services
  • Efficient third-party involvement

Cost-effectiveness analysis

  • Assessment of the quality and structure of the construction cost estimate based on the tendered service, taking into account possible risks from cost increases and changes in performance

Tendering and awarding

  • Examination of the extent to which the tendering and awarding of construction services is carried out properly and competitively


  • Appraisal of the practised project controlling as well as the reporting on the regular monitoring of the performance status, taking into account costs, deadlines and qualities as well as existing escalation mechanisms
  • Assessment of the supplementary management as well as the handling of deadline- and cost-relevant performance changes

Acceptance and billing

  • Analysis of the systematics of acceptance also with regard to defects and warranty management
  • Adequacy assessment of internal controls related to billing and auditing