Specialist Topics

Specialist and Association Work

The Auditing Association actively participates in numerous external expert discussions, in which the Association is especially involved in issues concerning deposit protection, bank auditing and bank-related accounting. It is important to emphasise its involvement in the banking expert committee of the Institute of Public Auditors in Germany (IDW).

Within the framework of its activities, the Auditing Association continuously coordinates its activities with the responsible supervisory bodies. The Auditing Association regularly takes part in the selected specialist committees of the Federal Financial Supervisory Authority (BaFin), which discuss current supervisory issues. Moreover, the Auditing Association ‘s employees participate in numerous working committees of the Institute of Public Auditors in Germany (IDW)  contributing interests and experience from deposit protection audits. The Auditing Association regularly gives its view on selected national and European legislative procedures. Furthermore, it organises and chairs a working committee made up of representatives of various member institutions on IT auditing of banks.

Further development of auditing topics

In the framework of its internal specialist work, the Auditing Association pursues current developments important for the risk management of deposit protection and issues in the banking sector and, for this purpose, has set up respective internal specialist areas.

As a result of the internal specialist work, the contents and procedures of the Auditing Association’s audit are continuously being developed, thus ensuring  the further training of its employees in specific areas and on related topics.

Banking sector information for member institutions

Within the framework of the Association’s work, a set of banking statistics is compiled annually based on the summarised financial statement and earnings of member institutions. Furthermore, the Auditing Association records and evaluates data required for the allocation or collection of contributions on behalf of both compensation funds, which is subsequently analysed.

Moreover, the individual bank protection limits are calculated for those institutions participating in the Deposit Protection Fund (ESF).

Specialist and association workClose coordination with the Bundesbank (German Central Bank) and BaFin (Federal Financial Supervisory Authority)Involvement in the banking specialist committtee of the IDW (Institute of Public Auditors in Germany)Participation in selected specialist committees of the Federal Financial Supervisory Authority (BaFin)Further development of audit techniques



More information about the topic


Institute of Public Auditors in Germany (IDW)German Central Bank (Deutsche Bundesbank) Federal Financial Supervisory Authority (BaFin) European Central Bank (EZB)





Prüfungsverband deutscher Banken e.V.

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