{"id":7326,"date":"2026-07-07T08:35:06","date_gmt":"2026-07-07T06:35:06","guid":{"rendered":"https:\/\/arcad.lu\/?page_id=7326"},"modified":"2026-07-07T08:46:42","modified_gmt":"2026-07-07T06:46:42","slug":"audit-interne","status":"publish","type":"page","link":"https:\/\/arcad.lu\/en\/audit-interne\/","title":{"rendered":"Internal audit"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"7326\" class=\"elementor elementor-7326\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-516eaef elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"516eaef\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-760316b\" data-id=\"760316b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7e55b9c elementor-widget elementor-widget-html\" data-id=\"7e55b9c\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\n  .arcad-internal-audit-page {\n    --arcad-navy: #061827;\n    --arcad-navy-2: #0a2438;\n    --arcad-blue: #103755;\n    --arcad-gold: #b8975a;\n    --arcad-gold-light: #d8c393;\n    --arcad-paper: #fbfaf7;\n    --arcad-white: #ffffff;\n    --arcad-text: #1d2b38;\n    --arcad-muted: #667584;\n    --arcad-line: rgba(6, 24, 39, 0.11);\n    --arcad-line-soft: rgba(6, 24, 39, 0.07);\n    --arcad-shadow: 0 24px 70px rgba(6, 24, 39, 0.10);\n    --arcad-shadow-soft: 0 14px 42px rgba(6, 24, 39, 0.07);\n    --arcad-radius-lg: 28px;\n    --arcad-radius-md: 22px;\n    --arcad-radius-sm: 16px;\n    font-family: Arial, Helvetica, sans-serif;\n    color: var(--arcad-text);\n    background: var(--arcad-paper);\n    overflow: hidden;\n  }\n\n  .arcad-internal-audit-page * {\n    box-sizing: border-box;\n  }\n\n  .arcad-wrap {\n    width: min(1180px, calc(100% - 96px));\n    margin: 0 auto;\n  }\n\n  .arcad-section {\n    padding: 96px 0;\n    background: var(--arcad-paper);\n  }\n\n  .arcad-section-compact {\n    padding: 76px 0;\n    background: var(--arcad-paper);\n  }\n\n  .arcad-section-line {\n    border-top: 1px solid var(--arcad-line-soft);\n  }\n\n  .arcad-kicker {\n    display: inline-flex;\n    align-items: center;\n    gap: 10px;\n    color: var(--arcad-gold);\n    font-size: 12px;\n    line-height: 1;\n    font-weight: 700;\n    letter-spacing: 0.14em;\n    text-transform: uppercase;\n    margin-bottom: 18px;\n  }\n\n  .arcad-kicker::before {\n    content: \"\";\n    width: 28px;\n    height: 1px;\n    background: var(--arcad-gold);\n    display: inline-block;\n  }\n\n  .arcad-h1,\n  .arcad-h2,\n  .arcad-h3 {\n    margin: 0;\n    font-weight: 700;\n  }\n\n  .arcad-h1 {\n    color: var(--arcad-white);\n    font-size: clamp(42px, 5.4vw, 70px);\n    line-height: 1;\n    letter-spacing: -0.052em;\n    max-width: 920px;\n  }\n\n  .arcad-h2 {\n    color: var(--arcad-navy);\n    font-size: clamp(31px, 3.8vw, 52px);\n    line-height: 1.06;\n    letter-spacing: -0.045em;\n  }\n\n  .arcad-h3 {\n    color: var(--arcad-navy);\n    font-size: 22px;\n    line-height: 1.25;\n    letter-spacing: -0.025em;\n  }\n\n  .arcad-lead {\n    margin: 28px 0 0;\n    max-width: 780px;\n    color: rgba(255, 255, 255, 0.80);\n    font-size: clamp(18px, 1.6vw, 22px);\n    line-height: 1.66;\n  }\n\n  .arcad-text {\n    margin: 20px 0 0;\n    color: var(--arcad-muted);\n    font-size: 16px;\n    line-height: 1.75;\n  }\n\n  .arcad-actions {\n    display: flex;\n    gap: 14px;\n    flex-wrap: wrap;\n    margin-top: 36px;\n  }\n\n  .arcad-btn {\n    display: inline-flex;\n    align-items: center;\n    justify-content: center;\n    min-height: 50px;\n    padding: 15px 24px;\n    border-radius: 999px;\n    font-size: 14px;\n    font-weight: 700;\n    text-decoration: none;\n    letter-spacing: 0.01em;\n    transition: transform 0.25s ease, background 0.25s ease, border-color 0.25s ease, color 0.25s ease;\n  }\n\n  .arcad-btn-primary {\n    background: var(--arcad-gold);\n    border: 1px solid var(--arcad-gold);\n    color: var(--arcad-navy);\n  }\n\n  .arcad-btn-primary:hover {\n    background: var(--arcad-gold-light);\n    border-color: var(--arcad-gold-light);\n    color: var(--arcad-navy);\n    transform: translateY(-2px);\n  }\n\n  .arcad-btn-ghost {\n    border: 1px solid rgba(255, 255, 255, 0.28);\n    color: var(--arcad-white);\n    background: rgba(255, 255, 255, 0.04);\n  }\n\n  .arcad-btn-ghost:hover {\n    border-color: var(--arcad-gold);\n    color: var(--arcad-gold-light);\n    transform: translateY(-2px);\n  }\n\n  \/* HERO *\/\n  .arcad-hero {\n    position: relative;\n    min-height: 760px;\n    display: flex;\n    align-items: center;\n    padding: 124px 0 136px;\n    background:\n      radial-gradient(circle at 82% 18%, rgba(184, 151, 90, 0.20), transparent 30%),\n      radial-gradient(circle at 12% 86%, rgba(52, 100, 130, 0.22), transparent 28%),\n      linear-gradient(135deg, #061827 0%, #071d2f 52%, #0e314b 100%);\n  }\n\n  .arcad-hero::after {\n    content: \"\";\n    position: absolute;\n    inset: auto 0 0;\n    height: 160px;\n    background: linear-gradient(180deg, rgba(251, 250, 247, 0) 0%, rgba(251, 250, 247, 0.92) 100%);\n    pointer-events: none;\n  }\n\n  .arcad-hero .arcad-wrap {\n    position: relative;\n    z-index: 2;\n  }\n\n  .arcad-hero-grid {\n    display: grid;\n    grid-template-columns: minmax(0, 1.08fr) minmax(390px, 0.92fr);\n    gap: 78px;\n    align-items: center;\n  }\n\n  .arcad-hero-content {\n    padding: 20px 0;\n  }\n\n  .arcad-hero-note {\n    margin-top: 30px;\n    max-width: 720px;\n    padding: 20px 22px;\n    border-left: 2px solid var(--arcad-gold);\n    border-radius: 0 18px 18px 0;\n    background: rgba(255, 255, 255, 0.055);\n    color: rgba(255, 255, 255, 0.74);\n    font-size: 15px;\n    line-height: 1.7;\n  }\n\n  .arcad-dashboard-card {\n    position: relative;\n    background: rgba(255, 255, 255, 0.095);\n    border: 1px solid rgba(255, 255, 255, 0.16);\n    border-radius: var(--arcad-radius-lg);\n    padding: 30px;\n    box-shadow: 0 34px 100px rgba(0, 0, 0, 0.23);\n    backdrop-filter: blur(16px);\n  }\n\n  .arcad-dashboard-card::before {\n    content: \"\";\n    position: absolute;\n    inset: 14px;\n    border: 1px solid rgba(184, 151, 90, 0.18);\n    border-radius: 22px;\n    pointer-events: none;\n  }\n\n  .arcad-dashboard-header,\n  .arcad-dashboard-list {\n    position: relative;\n    z-index: 2;\n  }\n\n  .arcad-dashboard-header {\n    padding: 8px 8px 24px;\n  }\n\n  .arcad-dashboard-header span {\n    display: inline-flex;\n    margin-bottom: 12px;\n    color: var(--arcad-gold-light);\n    font-size: 12px;\n    font-weight: 700;\n    letter-spacing: 0.12em;\n    text-transform: uppercase;\n  }\n\n  .arcad-dashboard-header strong {\n    display: block;\n    color: var(--arcad-white);\n    font-size: 25px;\n    line-height: 1.22;\n    letter-spacing: -0.035em;\n  }\n\n  .arcad-dashboard-list {\n    display: grid;\n    gap: 13px;\n  }\n\n  .arcad-dashboard-item {\n    display: grid;\n    grid-template-columns: 48px 1fr;\n    gap: 15px;\n    align-items: flex-start;\n    padding: 18px;\n    border-radius: 18px;\n    background: rgba(255, 255, 255, 0.075);\n    border: 1px solid rgba(255, 255, 255, 0.10);\n  }\n\n  .arcad-dashboard-number {\n    width: 48px;\n    height: 48px;\n    border-radius: 16px;\n    background: rgba(184, 151, 90, 0.15);\n    color: var(--arcad-gold-light);\n    display: flex;\n    align-items: center;\n    justify-content: center;\n    font-weight: 700;\n  }\n\n  .arcad-dashboard-item strong {\n    display: block;\n    color: var(--arcad-white);\n    font-size: 16px;\n    margin-bottom: 6px;\n  }\n\n  .arcad-dashboard-item span {\n    display: block;\n    color: rgba(255, 255, 255, 0.64);\n    font-size: 13px;\n    line-height: 1.5;\n  }\n\n  \/* PROOF *\/\n  .arcad-proof {\n    position: relative;\n    z-index: 4;\n    margin-top: -54px;\n    background: transparent;\n  }\n\n  .arcad-proof-grid {\n    display: grid;\n    grid-template-columns: repeat(4, 1fr);\n    background: var(--arcad-white);\n    border: 1px solid var(--arcad-line);\n    border-radius: 24px;\n    box-shadow: var(--arcad-shadow);\n    overflow: hidden;\n  }\n\n  .arcad-proof-item {\n    padding: 28px 26px;\n    border-right: 1px solid var(--arcad-line);\n  }\n\n  .arcad-proof-item:last-child {\n    border-right: 0;\n  }\n\n  .arcad-proof-item strong {\n    display: block;\n    color: var(--arcad-navy);\n    font-size: 19px;\n    line-height: 1.2;\n    letter-spacing: -0.02em;\n    margin-bottom: 8px;\n  }\n\n  .arcad-proof-item span {\n    display: block;\n    color: var(--arcad-muted);\n    font-size: 14px;\n    line-height: 1.5;\n  }\n\n  \/* INTRO *\/\n  .arcad-intro-head {\n    display: grid;\n    grid-template-columns: 0.9fr 1.1fr;\n    gap: 70px;\n    align-items: start;\n    margin-bottom: 44px;\n  }\n\n  .arcad-intro-panel {\n    background: var(--arcad-white);\n    border: 1px solid var(--arcad-line);\n    border-radius: var(--arcad-radius-lg);\n    padding: 40px;\n    box-shadow: var(--arcad-shadow-soft);\n    position: relative;\n    overflow: hidden;\n  }\n\n  .arcad-intro-panel::before {\n    content: \"\";\n    position: absolute;\n    width: 180px;\n    height: 180px;\n    border-radius: 50%;\n    right: -88px;\n    bottom: -88px;\n    border: 1px solid rgba(184, 151, 90, 0.28);\n  }\n\n  .arcad-intro-panel h2,\n  .arcad-intro-panel p {\n    position: relative;\n    z-index: 2;\n  }\n\n  .arcad-intro-panel h2 {\n    color: var(--arcad-navy);\n    font-size: 30px;\n    line-height: 1.16;\n    letter-spacing: -0.035em;\n    margin: 0;\n  }\n\n  .arcad-intro-panel p {\n    margin: 20px 0 0;\n    color: var(--arcad-muted);\n    font-size: 15px;\n    line-height: 1.7;\n  }\n\n  .arcad-position-cards {\n    display: grid;\n    grid-template-columns: repeat(3, 1fr);\n    gap: 18px;\n  }\n\n  .arcad-position-card {\n    display: flex;\n    flex-direction: column;\n    min-height: 285px;\n    padding: 30px;\n    background: var(--arcad-white);\n    border: 1px solid var(--arcad-line);\n    border-radius: 24px;\n    box-shadow: 0 12px 36px rgba(6, 24, 39, 0.045);\n    transition: transform 0.25s ease, box-shadow 0.25s ease, border-color 0.25s ease;\n  }\n\n  .arcad-position-card:hover {\n    transform: translateY(-3px);\n    box-shadow: 0 20px 54px rgba(6, 24, 39, 0.09);\n    border-color: rgba(184, 151, 90, 0.35);\n  }\n\n  .arcad-position-number {\n    width: 52px;\n    height: 52px;\n    border-radius: 17px;\n    display: flex;\n    align-items: center;\n    justify-content: center;\n    background: rgba(184, 151, 90, 0.12);\n    color: var(--arcad-gold);\n    font-weight: 700;\n    margin-bottom: 24px;\n  }\n\n  .arcad-position-card h3 {\n    margin: 0;\n    color: var(--arcad-navy);\n    font-size: 21px;\n    line-height: 1.25;\n    letter-spacing: -0.025em;\n  }\n\n  .arcad-position-card p {\n    margin: 12px 0 0;\n    color: var(--arcad-muted);\n    font-size: 15px;\n    line-height: 1.65;\n  }\n\n  \/* METHOD *\/\n  .arcad-method-head {\n    display: grid;\n    grid-template-columns: 0.95fr 1.05fr;\n    gap: 70px;\n    align-items: end;\n    margin-bottom: 48px;\n  }\n\n  .arcad-method-grid {\n    display: grid;\n    grid-template-columns: repeat(4, 1fr);\n    gap: 18px;\n  }\n\n  .arcad-step {\n    position: relative;\n    min-height: 305px;\n    padding: 30px;\n    border-radius: 24px;\n    background: var(--arcad-white);\n    border: 1px solid var(--arcad-line);\n    box-shadow: 0 12px 36px rgba(6, 24, 39, 0.045);\n    overflow: hidden;\n  }\n\n  .arcad-step::before {\n    content: \"\";\n    position: absolute;\n    top: 0;\n    left: 30px;\n    right: 30px;\n    height: 3px;\n    background: linear-gradient(90deg, var(--arcad-gold), rgba(184, 151, 90, 0));\n  }\n\n  .arcad-step-number {\n    color: var(--arcad-gold);\n    font-size: 12px;\n    font-weight: 700;\n    letter-spacing: 0.13em;\n    text-transform: uppercase;\n    margin-bottom: 32px;\n  }\n\n  .arcad-step h3 {\n    color: var(--arcad-navy);\n    margin: 0;\n    font-size: 21px;\n    line-height: 1.25;\n    letter-spacing: -0.025em;\n  }\n\n  .arcad-step p {\n    margin: 14px 0 0;\n    color: var(--arcad-muted);\n    font-size: 15px;\n    line-height: 1.65;\n  }\n\n  .arcad-benefits-grid {\n    display: grid;\n    grid-template-columns: repeat(3, 1fr);\n    gap: 22px;\n    margin-top: 44px;\n  }\n\n  .arcad-benefit {\n    padding: 30px;\n    border-radius: 24px;\n    background: var(--arcad-white);\n    border: 1px solid var(--arcad-line);\n    box-shadow: 0 12px 36px rgba(6, 24, 39, 0.045);\n  }\n\n  .arcad-benefit h3 {\n    color: var(--arcad-navy);\n    margin: 0;\n    font-size: 22px;\n    line-height: 1.25;\n    letter-spacing: -0.025em;\n  }\n\n  .arcad-benefit p {\n    margin: 14px 0 0;\n    color: var(--arcad-muted);\n    font-size: 15px;\n    line-height: 1.65;\n  }\n\n  \/* PLATFORM *\/\n  .arcad-platform-grid {\n    display: grid;\n    grid-template-columns: 0.95fr 1.05fr;\n    gap: 72px;\n    align-items: center;\n  }\n\n  .arcad-platform-panel {\n    background: var(--arcad-white);\n    border: 1px solid var(--arcad-line);\n    border-radius: var(--arcad-radius-lg);\n    padding: 34px;\n    box-shadow: var(--arcad-shadow-soft);\n  }\n\n  .arcad-platform-list {\n    display: grid;\n    gap: 14px;\n  }\n\n  .arcad-platform-item {\n    padding: 22px 24px;\n    border-radius: 20px;\n    background: #ffffff;\n    border: 1px solid var(--arcad-line-soft);\n  }\n\n  .arcad-platform-item h3 {\n    margin: 0;\n    color: var(--arcad-navy);\n    font-size: 20px;\n    line-height: 1.25;\n    letter-spacing: -0.025em;\n  }\n\n  .arcad-platform-item p {\n    margin: 9px 0 0;\n    color: var(--arcad-muted);\n    font-size: 15px;\n    line-height: 1.65;\n  }\n\n  \/* DELIVERABLES *\/\n  .arcad-deliverables-grid {\n    display: grid;\n    grid-template-columns: 0.9fr 1.1fr;\n    gap: 72px;\n    align-items: start;\n  }\n\n  .arcad-list-card {\n    background: var(--arcad-white);\n    border: 1px solid var(--arcad-line);\n    border-radius: var(--arcad-radius-lg);\n    padding: 38px;\n    box-shadow: var(--arcad-shadow-soft);\n  }\n\n  .arcad-clean-list {\n    margin: 0;\n    padding: 0;\n    list-style: none;\n  }\n\n  .arcad-clean-list li {\n    display: grid;\n    grid-template-columns: 26px 1fr;\n    gap: 14px;\n    padding: 18px 0;\n    border-bottom: 1px solid var(--arcad-line-soft);\n    color: var(--arcad-muted);\n    font-size: 15px;\n    line-height: 1.6;\n  }\n\n  .arcad-clean-list li:last-child {\n    border-bottom: 0;\n  }\n\n  .arcad-clean-list li::before {\n    content: \"\u2713\";\n    color: var(--arcad-gold);\n    font-weight: 700;\n  }\n\n  \/* AUDIENCE *\/\n  .arcad-audience-grid {\n    display: grid;\n    grid-template-columns: 0.95fr 1.05fr;\n    gap: 72px;\n    align-items: center;\n  }\n\n  .arcad-tags {\n    display: flex;\n    flex-wrap: wrap;\n    gap: 12px;\n  }\n\n  .arcad-tag {\n    display: inline-flex;\n    align-items: center;\n    min-height: 46px;\n    padding: 12px 18px;\n    border-radius: 999px;\n    background: var(--arcad-white);\n    border: 1px solid rgba(184, 151, 90, 0.24);\n    color: var(--arcad-navy);\n    font-size: 14px;\n    font-weight: 700;\n    box-shadow: 0 8px 24px rgba(6, 24, 39, 0.045);\n  }\n\n  \/* CTA *\/\n  .arcad-cta {\n    position: relative;\n    padding: 92px 0;\n    background:\n      radial-gradient(circle at 15% 28%, rgba(184, 151, 90, 0.18), transparent 32%),\n      linear-gradient(135deg, #061827 0%, #071d2f 52%, #0f3552 100%);\n    color: var(--arcad-white);\n  }\n\n  .arcad-cta-grid {\n    display: grid;\n    grid-template-columns: 1fr auto;\n    gap: 44px;\n    align-items: center;\n  }\n\n  .arcad-cta h2 {\n    color: var(--arcad-white);\n    font-size: clamp(34px, 4vw, 56px);\n    line-height: 1.04;\n    letter-spacing: -0.045em;\n    margin: 0;\n    max-width: 900px;\n  }\n\n  .arcad-cta p {\n    margin: 20px 0 0;\n    max-width: 760px;\n    color: rgba(255, 255, 255, 0.74);\n    font-size: 16px;\n    line-height: 1.75;\n  }\n\n  .arcad-cta .arcad-kicker {\n    color: var(--arcad-gold-light);\n  }\n\n  .arcad-cta .arcad-kicker::before {\n    background: var(--arcad-gold-light);\n  }\n\n  \/* RESPONSIVE *\/\n  @media (max-width: 1120px) {\n    .arcad-wrap {\n      width: min(1180px, calc(100% - 56px));\n    }\n\n    .arcad-hero-grid,\n    .arcad-intro-head,\n    .arcad-method-head,\n    .arcad-platform-grid,\n    .arcad-deliverables-grid,\n    .arcad-audience-grid,\n    .arcad-cta-grid {\n      grid-template-columns: 1fr;\n      gap: 48px;\n    }\n\n    .arcad-hero {\n      min-height: auto;\n      padding: 104px 0 120px;\n    }\n\n    .arcad-position-cards {\n      grid-template-columns: repeat(3, 1fr);\n    }\n\n    .arcad-method-grid,\n    .arcad-proof-grid {\n      grid-template-columns: repeat(2, 1fr);\n    }\n\n    .arcad-benefits-grid {\n      grid-template-columns: 1fr;\n    }\n  }\n\n  @media (max-width: 980px) {\n    .arcad-position-cards {\n      grid-template-columns: 1fr;\n    }\n\n    .arcad-position-card {\n      min-height: auto;\n    }\n\n    .arcad-method-grid {\n      grid-template-columns: 1fr;\n    }\n  }\n\n  @media (max-width: 720px) {\n    .arcad-wrap {\n      width: min(100% - 30px, 1180px);\n    }\n\n    .arcad-section {\n      padding: 68px 0;\n    }\n\n    .arcad-section-compact {\n      padding: 56px 0;\n    }\n\n    .arcad-hero {\n      padding: 82px 0 100px;\n    }\n\n    .arcad-hero-note {\n      padding: 18px;\n      border-radius: 0 16px 16px 0;\n    }\n\n    .arcad-dashboard-card,\n    .arcad-intro-panel,\n    .arcad-platform-panel,\n    .arcad-list-card {\n      border-radius: 22px;\n      padding: 24px;\n    }\n\n    .arcad-dashboard-item {\n      grid-template-columns: 1fr;\n    }\n\n    .arcad-proof-grid {\n      grid-template-columns: 1fr;\n    }\n\n    .arcad-proof-item {\n      border-right: 0;\n      border-bottom: 1px solid var(--arcad-line-soft);\n    }\n\n    .arcad-proof-item:last-child {\n      border-bottom: 0;\n    }\n\n    .arcad-actions,\n    .arcad-btn {\n      width: 100%;\n    }\n\n    .arcad-tags {\n      gap: 10px;\n    }\n\n    .arcad-tag {\n      width: 100%;\n      justify-content: center;\n      text-align: center;\n    }\n  }\n<\/style>\n\n<div class=\"arcad-internal-audit-page\">\n\n  <!-- HERO -->\n  <section class=\"arcad-hero\">\n    <div class=\"arcad-wrap\">\n      <div class=\"arcad-hero-grid\">\n\n        <div class=\"arcad-hero-content\">\n          <h1 class=\"arcad-h1\">\n            An independent, structured, and clearly managed internal audit function.\n          <\/h1>\n\n          <p class=\"arcad-lead\">\n            ARCAD supports supervised entities in Luxembourg in the organisation, execution and monitoring of their internal audit function, with a local, rigorous and governance-oriented approach.\n          <\/p>\n\n          <div class=\"arcad-hero-note\">\n            Our aim: to make internal audit smoother, more readable, and more useful for your organisation, thanks to a clear method, secure exchanges, centralised documentation, and structured follow-up of recommendations.\n          <\/div>\n\n          <div class=\"arcad-actions\">\n            <a class=\"arcad-btn arcad-btn-primary\" href=\"mailto:administration@arcad.lu\">\n              Plan an exchange\n            <\/a>\n            <a class=\"arcad-btn arcad-btn-ghost\" href=\"#arcad-method\">\n              Discover the approach\n            <\/a>\n          <\/div>\n        <\/div>\n\n        <div>\n          <div class=\"arcad-dashboard-card\">\n            <div class=\"arcad-dashboard-header\">\n              <span>Function leadership<\/span>\n              <strong>A structured overview of missions, evidence, and recommendations.<\/strong>\n            <\/div>\n\n            <div class=\"arcad-dashboard-list\">\n\n              <div class=\"arcad-dashboard-item\">\n                <div class=\"arcad-dashboard-number\">01<\/div>\n                <div>\n                  <strong>Audit plan<\/strong>\n                  <span>Clear priorities, scope, timeline, and responsibilities.<\/span>\n                <\/div>\n              <\/div>\n\n              <div class=\"arcad-dashboard-item\">\n                <div class=\"arcad-dashboard-number\">02<\/div>\n                <div>\n                  <strong>Documented missions<\/strong>\n                  <span>Formalised work, centralised evidence, and secured exchanges.<\/span>\n                <\/div>\n              <\/div>\n\n              <div class=\"arcad-dashboard-item\">\n                <div class=\"arcad-dashboard-number\">03<\/div>\n                <div>\n                  <strong>Recommendations followed<\/strong>\n                  <span>Actions, statuses, deadlines and management responses organised over time.<\/span>\n                <\/div>\n              <\/div>\n\n            <\/div>\n          <\/div>\n        <\/div>\n\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- PROOF -->\n  <section class=\"arcad-proof\">\n    <div class=\"arcad-wrap\">\n      <div class=\"arcad-proof-grid\">\n\n        <div class=\"arcad-proof-item\">\n          <strong>Since 2007<\/strong>\n          <span>A local presence in Luxembourg with supervised entities.<\/span>\n        <\/div>\n\n        <div class=\"arcad-proof-item\">\n          <strong>Independent function<\/strong>\n          <span>A clear, structured and governance-adapted framework for intervention.<\/span>\n        <\/div>\n\n        <div class=\"arcad-proof-item\">\n          <strong>Secure exchanges<\/strong>\n          <span>A dedicated application to centralise requests, documents, and follow-ups.<\/span>\n        <\/div>\n\n        <div class=\"arcad-proof-item\">\n          <strong>Clear report<\/strong>\n          <span>Actionable summaries for management and relevant bodies.<\/span>\n        <\/div>\n\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- POSITIONNEMENT -->\n  <section class=\"arcad-section\">\n    <div class=\"arcad-wrap\">\n\n      <div class=\"arcad-intro-head\">\n\n        <div class=\"arcad-intro-panel\">\n          <h2>\n            Outsourcing internal audit doesn't mean standardising your framework.\n          <\/h2>\n          <p>\n            Every organisation has its risks, governance, operational constraints and maturity level. ARCAD builds a tailored approach, with a constant requirement: to provide an internal audit function that is useful, independent and monitored over time.\n          <\/p>\n        <\/div>\n\n        <div>\n          <div class=\"arcad-kicker\">Our positioning<\/div>\n          <h2 class=\"arcad-h2\">\n            A local expert partner to structure your internal audit function.\n          <\/h2>\n\n          <p class=\"arcad-text\">\n            ARCAD assists supervised entities in Luxembourg in outsourcing or strengthening their internal audit function. Our role is to provide methodology, independence, and practical execution capabilities, without unnecessarily burdening the internal organisation.\n          <\/p>\n\n          <p class=\"arcad-text\">\n            The objective is twofold: to ensure the quality of internal audit work and to save time for the teams through smoother organisation, better-structured documentation, and controlled exchanges.\n          <\/p>\n        <\/div>\n\n      <\/div>\n\n      <div class=\"arcad-position-cards\">\n\n        <div class=\"arcad-position-card\">\n          <div class=\"arcad-position-number\">01<\/div>\n          <h3>Independence and governance<\/h3>\n          <p>\n            An internal audit function designed to support governance with clearly formalised findings,\n            recommendations and follow-ups.\n          <\/p>\n        <\/div>\n\n        <div class=\"arcad-position-card\">\n          <div class=\"arcad-position-number\">02<\/div>\n          <h3>Local expertise<\/h3>\n          <p>\n            A knowledge of the Luxembourg context and the expectations applicable to supervised entities, with a pragmatic and documented approach.\n          <\/p>\n        <\/div>\n\n        <div class=\"arcad-position-card\">\n          <div class=\"arcad-position-number\">03<\/div>\n          <h3>Smooth execution<\/h3>\n          <p>\n            A governance framework designed to reduce friction: documentary requests, work tracking, documentation, and consolidated reporting.\n          <\/p>\n        <\/div>\n\n      <\/div>\n\n    <\/div>\n  <\/section>\n\n  <!-- SERVICES \/ MODES D'INTERVENTION -->\n  <section class=\"arcad-section-compact arcad-section-line\">\n    <div class=\"arcad-wrap\">\n\n      <div class=\"arcad-method-head\">\n\n        <div>\n          <div class=\"arcad-kicker\">Our Intervention Methods<\/div>\n          <h2 class=\"arcad-h2\">\n            An intervention tailored to your organisation and your level of maturity.\n          <\/h2>\n        <\/div>\n\n        <p class=\"arcad-text\">\n          ARCAD intervenes according to the real needs of your organisation: full support for the internal audit function, strengthening of an existing function, or targeted support on specific assignments.\n        <\/p>\n\n      <\/div>\n\n      <div class=\"arcad-position-cards\">\n\n        <div class=\"arcad-position-card\">\n          <div class=\"arcad-position-number\">01<\/div>\n          <h3>Full externalisation<\/h3>\n          <p>\n            ARCAD can handle the entire internal audit function:\nscoping, audit plan, mission execution, reporting, follow-up of recommendations\nand reporting to governance bodies.\n          <\/p>\n        <\/div>\n\n        <div class=\"arcad-position-card\">\n          <div class=\"arcad-position-number\">02<\/div>\n          <h3>Co-sourcing<\/h3>\n          <p>\n            ARCAD intervenes alongside an existing internal audit function to provide\ncomplementary expertise, strengthen execution capacity, or cover specific topics with\nmethodology and independence.\n          <\/p>\n        <\/div>\n\n        <div class=\"arcad-position-card\">\n          <div class=\"arcad-position-number\">03<\/div>\n          <h3>Occasional reinforcement<\/h3>\n          <p>\n            ARCAD accompanies your organisation on targeted missions or specialised topics, when you need independent, structured, and rapidly mobilisable support.\n          <\/p>\n        <\/div>\n\n      <\/div>\n\n      <div class=\"arcad-actions\">\n        <a class=\"arcad-btn arcad-btn-primary\" href=\"mailto:administration@arcad.lu\">\n          Plan an exchange\n        <\/a>\n      <\/div>\n\n    <\/div>\n  <\/section>\n\n  <!-- METHOD -->\n  <section id=\"arcad-method\" class=\"arcad-section arcad-section-line\">\n    <div class=\"arcad-wrap\">\n\n      <div class=\"arcad-method-head\">\n\n        <div>\n          <div class=\"arcad-kicker\">Intervention Method<\/div>\n          <h2 class=\"arcad-h2\">\n            A clear framework, from audit plan to recommendation follow-up.\n          <\/h2>\n        <\/div>\n\n        <p class=\"arcad-text\">\n          ARCAD structures its internal audit function around a simple logic: precisely define the scope, execute methodically, document the work, and then ensure clear follow-up for governance.\n        <\/p>\n\n      <\/div>\n\n      <div class=\"arcad-method-grid\">\n\n        <div class=\"arcad-step\">\n          <div class=\"arcad-step-number\">Step 01<\/div>\n          <h3>Scope<\/h3>\n          <p>\n            Definition of the scope, responsibilities, reporting lines and operating model of the internal audit function.\n          <\/p>\n        <\/div>\n\n        <div class=\"arcad-step\">\n          <div class=\"arcad-step-number\">Step 02<\/div>\n          <h3>Plan<\/h3>\n          <p>\n            Drawing up or reviewing the audit plan in line with risks, priorities, applicable requirements and governance expectations.\n          <\/p>\n        <\/div>\n\n        <div class=\"arcad-step\">\n          <div class=\"arcad-step-number\">Step 03<\/div>\n          <h3>Execution<\/h3>\n          <p>\n            Carrying out the work, collecting evidence, documenting tests, formalising findings and recommendations.\n          <\/p>\n        <\/div>\n\n        <div class=\"arcad-step\">\n          <div class=\"arcad-step-number\">Step 04<\/div>\n          <h3>Tracking<\/h3>\n          <p>\n            Following up on recommendations, structured follow-ups and reporting to the relevant bodies.\n          <\/p>\n        <\/div>\n\n      <\/div>\n\n      <div class=\"arcad-benefits-grid\">\n\n        <div class=\"arcad-benefit\">\n          <h3>Less dispersion<\/h3>\n          <p>\n            Exchanges are better structured, requests are more readable, and documents are easier to find.\n          <\/p>\n        <\/div>\n\n        <div class=\"arcad-benefit\">\n          <h3>More visibility<\/h3>\n          <p>\n            Work, recommendations, and deadlines can be tracked with a consolidated view of progress.\n          <\/p>\n        <\/div>\n\n        <div class=\"arcad-benefit\">\n          <h3>Best governance<\/h3>\n          <p>\n            The deliverables are designed to be understood, used and monitored by the management and control bodies.\n          <\/p>\n        <\/div>\n\n      <\/div>\n\n    <\/div>\n  <\/section>\n\n  <!-- PLATFORM -->\n  <section class=\"arcad-section arcad-section-line\">\n    <div class=\"arcad-wrap\">\n      <div class=\"arcad-platform-grid\">\n\n        <div>\n          <div class=\"arcad-kicker\">Security, traceability, time-saving<\/div>\n          <h2 class=\"arcad-h2\">\n            A proprietary application to make missions run more smoothly.\n          <\/h2>\n\n          <p class=\"arcad-text\">\n            ARCAD relies on its proprietary VIGIL application, designed to streamline internal audit missions, secure information exchange, and enhance reporting quality.\n          <\/p>\n\n          <p class=\"arcad-text\">\n            The platform supports the auditor's expertise. It allows for the reduction of scattered exchanges, the centralisation of evidence, and provides a clearer view of the work's progress.\n          <\/p>\n\n          <div class=\"arcad-actions\">\n            <a class=\"arcad-btn arcad-btn-primary\" href=\"mailto:administration@arcad.lu\">\n              Plan an exchange\n            <\/a>\n          <\/div>\n        <\/div>\n\n        <div class=\"arcad-platform-panel\">\n          <div class=\"arcad-platform-list\">\n\n            <div class=\"arcad-platform-item\">\n              <h3>Secure exchanges<\/h3>\n              <p>\n                Requests, responses, documents, and evidence are organised within a secure environment, rather than being scattered across multiple channels.\n              <\/p>\n            <\/div>\n\n            <div class=\"arcad-platform-item\">\n              <h3>Hosting in Luxembourg<\/h3>\n              <p>\n                A local hosting service that strengthens data governance and trust in the processing of sensitive information.\n              <\/p>\n            <\/div>\n\n            <div class=\"arcad-platform-item\">\n              <h3>Traceability of work<\/h3>\n              <p>\n                Actions, validations, documents and recommendations can be tracked over time with improved readability.\n              <\/p>\n            <\/div>\n\n            <div class=\"arcad-platform-item\">\n              <h3>Faster reporting<\/h3>\n              <p>\n                Centralising work makes it easier to prepare summaries, progress reports and periodic reports.\n              <\/p>\n            <\/div>\n\n          <\/div>\n        <\/div>\n\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- DELIVERABLES -->\n  <section class=\"arcad-section arcad-section-line\">\n    <div class=\"arcad-wrap\">\n      <div class=\"arcad-deliverables-grid\">\n\n        <div>\n          <div class=\"arcad-kicker\">Deliverables<\/div>\n          <h2 class=\"arcad-h2\">\n            Structured deliverables to facilitate decision-making and monitoring.\n          <\/h2>\n          <p class=\"arcad-text\">\n            The value of internal audit extends beyond the report. It also relies on the quality of the documentation, the clarity of the recommendations, and the ability to follow up on actions over time.\n          <\/p>\n        <\/div>\n\n        <div class=\"arcad-list-card\">\n          <ul class=\"arcad-clean-list\">\n            <li>Internal Audit Charter and Governance Framework for the Function.<\/li>\n            <li>Risk analysis and internal audit plan.<\/li>\n            <li>Work programmes and documentation of tests carried out.<\/li>\n            <li>Structured mission reports with findings and recommendations.<\/li>\n            <li>Recommendation tracking table, statuses and deadlines.<\/li>\n            <li>Periodic summaries for management and relevant bodies.<\/li>\n          <\/ul>\n        <\/div>\n\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- AUDIENCE -->\n  <section class=\"arcad-section-compact arcad-section-line\">\n    <div class=\"arcad-wrap\">\n      <div class=\"arcad-audience-grid\">\n\n        <div>\n          <div class=\"arcad-kicker\">Organisations we support<\/div>\n          <h2 class=\"arcad-h2\">\n            Expertise tailored for entities supervised in Luxembourg.\n          <\/h2>\n          <p class=\"arcad-text\">\n            ARCAD supports organisations looking for an independent, structured, documented internal audit function that is tailored to their regulatory environment.\n          <\/p>\n        <\/div>\n\n        <div class=\"arcad-tags\">\n          <div class=\"arcad-tag\">Support PFS<\/div>\n          <div class=\"arcad-tag\">Specialised PFS<\/div>\n          <div class=\"arcad-tag\">Investment companies<\/div>\n          <div class=\"arcad-tag\">Payment institutions<\/div>\n          <div class=\"arcad-tag\">AIFM<\/div>\n        <\/div>\n\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- CTA -->\n  <section class=\"arcad-cta\">\n    <div class=\"arcad-wrap\">\n      <div class=\"arcad-cta-grid\">\n\n        <div>\n          <div class=\"arcad-kicker\">Exchange<\/div>\n          <h2>\n            Let's structure an internal audit function that is more readable, more fluid, and better followed.\n          <\/h2>\n          <p>\n            Would you like to outsource your internal audit function, strengthen your current system, or secure your exchanges and reporting? ARCAD can support you within a structured, independent framework tailored to your organisation.\n          <\/p>\n        <\/div>\n\n        <div>\n          <a class=\"arcad-btn arcad-btn-primary\" href=\"mailto:administration@arcad.lu\">\n            Plan an exchange\n          <\/a>\n        <\/div>\n\n      <\/div>\n    <\/div>\n  <\/section>\n\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Une fonction d\u2019audit interne ind\u00e9pendante, structur\u00e9e et pilot\u00e9e avec clart\u00e9. ARCAD accompagne les entit\u00e9s supervis\u00e9es au Luxembourg dans l\u2019organisation, l\u2019ex\u00e9cution et le suivi de leur fonction d\u2019audit interne, avec une approche locale, rigoureuse et orient\u00e9e gouvernance. Notre objectif : rendre l\u2019audit interne plus fluide, plus lisible et plus utile pour votre organisation, gr\u00e2ce \u00e0 une [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"class_list":["post-7326","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.3.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Audit interne - ARCAD<\/title>\n<meta name=\"description\" content=\"Mise en place, assistance ou externalisation compl\u00e8te de la fonction d\u2019audit interne. Mise en place de l&#039;audit permanent.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/arcad.lu\/en\/audit-interne\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Audit interne - ARCAD\" \/>\n<meta property=\"og:description\" content=\"Mise en place, assistance ou externalisation compl\u00e8te de la fonction d\u2019audit interne. Mise en place de l&#039;audit permanent.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/arcad.lu\/en\/audit-interne\/\" \/>\n<meta property=\"og:site_name\" content=\"ARCAD\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-07T06:46:42+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/arcad.lu\/audit-interne\/\",\"url\":\"https:\/\/arcad.lu\/audit-interne\/\",\"name\":\"Audit interne - ARCAD\",\"isPartOf\":{\"@id\":\"https:\/\/arcad.lu\/#website\"},\"datePublished\":\"2026-07-07T06:35:06+00:00\",\"dateModified\":\"2026-07-07T06:46:42+00:00\",\"description\":\"Mise en place, assistance ou externalisation compl\u00e8te de la fonction d\u2019audit interne. Mise en place de l'audit permanent.\",\"breadcrumb\":{\"@id\":\"https:\/\/arcad.lu\/audit-interne\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/arcad.lu\/audit-interne\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/arcad.lu\/audit-interne\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/arcad.lu\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Audit interne\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/arcad.lu\/#website\",\"url\":\"https:\/\/arcad.lu\/\",\"name\":\"ARCAD\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/arcad.lu\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Audit interne - ARCAD","description":"Mise en place, assistance ou externalisation compl\u00e8te de la fonction d\u2019audit interne. Mise en place de l'audit permanent.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/arcad.lu\/en\/audit-interne\/","og_locale":"en_GB","og_type":"article","og_title":"Audit interne - ARCAD","og_description":"Mise en place, assistance ou externalisation compl\u00e8te de la fonction d\u2019audit interne. Mise en place de l'audit permanent.","og_url":"https:\/\/arcad.lu\/en\/audit-interne\/","og_site_name":"ARCAD","article_modified_time":"2026-07-07T06:46:42+00:00","twitter_card":"summary_large_image","twitter_misc":{"Estimated reading time":"6 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/arcad.lu\/audit-interne\/","url":"https:\/\/arcad.lu\/audit-interne\/","name":"Audit interne - ARCAD","isPartOf":{"@id":"https:\/\/arcad.lu\/#website"},"datePublished":"2026-07-07T06:35:06+00:00","dateModified":"2026-07-07T06:46:42+00:00","description":"Mise en place, assistance ou externalisation compl\u00e8te de la fonction d\u2019audit interne. Mise en place de l'audit permanent.","breadcrumb":{"@id":"https:\/\/arcad.lu\/audit-interne\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/arcad.lu\/audit-interne\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/arcad.lu\/audit-interne\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/arcad.lu\/"},{"@type":"ListItem","position":2,"name":"Audit interne"}]},{"@type":"WebSite","@id":"https:\/\/arcad.lu\/#website","url":"https:\/\/arcad.lu\/","name":"ARCAD","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/arcad.lu\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-GB"}]}},"_links":{"self":[{"href":"https:\/\/arcad.lu\/en\/wp-json\/wp\/v2\/pages\/7326","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arcad.lu\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/arcad.lu\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/arcad.lu\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/arcad.lu\/en\/wp-json\/wp\/v2\/comments?post=7326"}],"version-history":[{"count":7,"href":"https:\/\/arcad.lu\/en\/wp-json\/wp\/v2\/pages\/7326\/revisions"}],"predecessor-version":[{"id":7334,"href":"https:\/\/arcad.lu\/en\/wp-json\/wp\/v2\/pages\/7326\/revisions\/7334"}],"wp:attachment":[{"href":"https:\/\/arcad.lu\/en\/wp-json\/wp\/v2\/media?parent=7326"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}