Construction Auditing: Planning – Implementation – Use

by Peter Wotschke, Gregor Kindermann

Construction Auditing: In one of the first lectures, our students at the Berlin School of Economics and Law (HWR) are asked about their motivation for having taken up the study of civil engineering.

It is like a ritual when they are asked, “Why are you actually here?”

The initial laughter is usually followed by a few moments of reflection.

When specifically addressed, one or the other declares that they want to build bridges, erect proud structures or take over their father’s construction company.

No one has yet expressed a desire to work in construction auditing.

Construction auditing does not seem to have a good lobby.

As a subfield of internal auditing, this would not be surprising.

After all, the auditor, as already humorously and impressively portrayed in the comedy of the same name by Nicolai W. Gogol from 1836, is often seen as a spectre and threat.

Perhaps it leads a shadowy existence in the large number of possible fields of activity of civil engineers in traffic route construction, civil engineering, structural engineering, hydraulic engineering or construction operations.

Civil engineers work as specialist planners, as construction or project managers, as managers or consultants – but as auditors?

With Construction Auditing, we would like to make a contribution to changing this image and provide information about the exciting, diverse and varied field of activity in construction auditing.

The term audit is derived from Latin: re- (again, back) and videre (to look at), i.e. to look at again, to look back, to review.

This review can include technical, commercial or legal aspects and thus goes beyond a business review of company processes on file or the uncovering of misconduct relevant under criminal law.