6. Mistakes to avoid

6.1 Don't act as a "judge", as an independent body might.

The full added value due to the function and the internal control process can only be achieved with the acceptance, cooperation and transparency of the entire organization. The right balance must be struck between the necessary independence and impartiality of the function and fruitful collaboration between colleagues. In this context, in particular, any suspected anomalies detected during audits or in any other circumstances must be discussed with the relevant management personnel before being formalized.