E-commerce transactions already account for around a tenth of retail turnover in Germany. Thus, changes in purchasing habits are automatically reflected in payment behaviour, since using cash to pay for internet orders is hardly possible. Mobile and contactless payment methods, too, are becoming increasingly well known, yet are still seldom used.
Regarding auditing, let me highlight a few important issues. Partner rotation should be made mandatory. At least for so-termed public interest companies, e.g. listed ones, or financial sector firms. Personally, I believe it should be applied more widely as it is a healthy discipline. Peer reviews have to be strong and powerful. As a consequence of public oversight, independent reviewers need to be involved.