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Elmar Schwager

After successfully graduating from college (main subjects: business studies, corporate taxation and auditing), Elmar Schwager spent two years working for Germany’s largest life insurance company in the Internal Audit Department. At the same time, he studied for the Certified Internal Auditor examination. When he gained his certification, he had reached the project management level.

He then moved on to one of the largest international auditing firms and worked there as Project Manager for internal auditing projects. After a further two years, he moved on again, this time to the largest international auditing firm, and was given the task of developing the firm’s Internal Auditing Services. During this time he continued to further his education, successfully completing a course of study in Economic Ethics. After the three years that it took to build up this service line, he decided that his next move would be to become self-employed.

The AuditFactory was formed in 2005 with the two strategic business areas of internal audit and forensic services. Since then, Elmar Schwager has been responsible for building up the company with its core activities of carrying out audits and providing training for internal auditors and other target groups.

His first professional article: Business Risks in the Life Insurance Sales Process – Forms and Consequences for Internal Auditing won the German Institute for Internal Auditing (Frankfurt am Main) award. Since then, he has regularly published work in a number media including the internal auditing newspaper Zeitschrift Interne Revision. Altogether there are around twenty articles by Elmar Schwager (online and offline) on the subjects of ethics, internal auditing and risk management.

Automotive, textile, services, heavy industry

Operational audits (purchasing, sales, marketing, etc.), compliance audits, human resources processes, financial audits, Sarbanes Oxley (readiness projects and audit projects), forensic audits (in cases of suspicion, to determine and document the extent of fraud, etc.), audits of subsidiaries all around the world

Since 09/02:
Member of the international association 'The Institute of Internal Auditors' (IIA), Altamonte Springs, USA,

Since 09/05: Member of Transparency International Germany, in the anti-corruption (industrial) working group, Berlin,