Regional and national auditing associations

There are currently eight independent regional associations and six independent nationally operative special auditing federations in the DGRV umbrella organisation. Their role is to advise and support the affiliated cooperatives in legal, tax and business administration matters. They carry out the compulsory cooperative audit and offer their member enterprises diverse services.

Compulsory cooperative audit

The central task is to carry out the compulsory cooperative audit. It entails a management audit to ascertain economic conditions and assess to what extent the management is complying with the regulations. The compulsory audit also has an advisory function. It covers evaluation of the results of audit and monitoring to find out whether the recommendations of the audit have been taken on board and necessary improvements have been made.

Training and human resource development

Further tasks include providing jointly organized courses of training and advanced training for employees. Training is highly valued in the cooperative system. The federations run a total of sixteen regional academies. The national managing institute for cooperative education is the ADG in Montabaur. In the ADG alone, 1,500 seminars and special events take place each year with over 18,800 participants benefiting from them.

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