Research We focus both on Primary and on Secondary Research. Our aim is to contribute significantly to the theoretical foundations as well as to provide research results that are strongly connected to the practice. The following research areas provide a short overview on current research questions: Internal Audit The formulation of Internal Audit Principles is a central aspect of our research. These are supplemented with concrete recommendations for their implementation, frequently with a Swiss focus. Furthermore, we focus on the activities and procedures that are of central relevance in order to fulfill the Internal Audit’s duties and responsibilities. Internal Control The development of an effective Internal Control is a central aspect of our work. In this respect we are looking for concrete possibilities for their efficient implementation based on the underlying instruments and tools. Risk Management, Compliance In accordance with the above mentioned Internal Audit mechanisms as well as the control activities, we also study the contents and interfaces of the so-called «2nd line of Defense», which is crucial for proper managerial processes. Governance In the range of Governance, we focus on the research of concrete activities of the board of directors as a company’s highest controlling body. Thereby, in particular the possibilities in the optimization of operating processes of the audit committee are studied. Publications with regard to our research activities are available on the research platform Alexandria as well as in the navigation under Publications (see Quick links).