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Grafik Organisation

Currently the German SAI is composed of nine audit divisions and 51 audit units. A special division has been set up to conduct audit work under the mandate that the SAI’s President holds in his function as member of the United Board of Auditors. The division also does work that comes under other international audit mandates. Internal administrative functions are incumbent on the support division (divisions).


External audit work is assigned to the various audit divisions and units on the basis of an annual schedule of responsibilities. Each audit division is composed of several audit units and a special audit support unit. The audit units are responsible for planning, organizing and conducting audit work is allocated to the audit units responsible. Audit units are headed by an audit director. The audit units are staffed with auditors and other support staff.

In specific cases, audit groups may be formed to conduct audit missions not provided for in the schedule of responsibilities. Composed of subject-matter experts from different audit units, they tackle new audit priorities at short notice. In addition, project teams may be set up to deal with audit assignments that come under the remit of one panel but at the same time touch on the remits of other audit units. Such approaches permit a flexible response to any audit challenges arising.

The SAI’s decisions are made by panels of SAI Members. As a rule, a panel is made up of two Members, i.e. the Senior Audit Director and the Audit Director. Panels of three Members, including either the President or the Vice-President, may also be formed. Panel decisions require a unanimous vote. The SAI’s governing board is the decision-making body for issues that concern more than one audit division or major issues, e.g. the annual report. The board is composed of the President, Vice-President, the Senior Audit Directors (heads of the nine audit divisions) and several Audit Directors (heads of audit units) and makes decisions by majority vote.

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