Risk Management

The responsible handling of risks is supported at Audi by a comprehensive Risk Management System and Internal Control System (RMS/ICS).

The organizational set-up of Audi’s RMS/ICS is based on the internationally recognized COSO Enterprise Risk Management Framework (COSO: Committee of Sponsoring Organizations of the Treadway Commission). This helps identify, minimize and if possible avoid any potential risks.

Principles of the AUDI AG

Principles that apply consistently throughout the group provide the basis for a transparent and appropriate approach to handling risks. These include:

  • promote an open risk culture
  • align the RMS/ICS with corporate objectives
  • balance risks and opportunities so as to make the most of opportunities in the face of manageable, assessable risks
  • adhere to rules (compliance)
  • the appropriateness of the RMS/ICS in terms of the type, scope, complexity and risk content of the specific business activity and business environment
  • regular monitoring of the RMS/ICS for effectiveness and efficiency


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