Internal Audit

The Department Internal Audit acts on behalf of the University management.

Its tasks include evaluating work processes, checking compliance with regulations and preventing corruption and fraudulent activities.

The department has an unrestricted right to information in order to carry out its tasks.

The results of their evaluation and testing activities are summarised in a report, which may also contain suggestions for improvement.

Internal Audit supports the University management in the performance of their administrative, as well as their professional and technical supervision. Its efforts contribute to the improvement of business processes as well as to the assurance and development of quality and standards. In this sense, its work is designed to create added value.

The tasks and powers of Internal Audit are regulated by §104a of the State Budget Code (Law Gazette 2010 No. 51) and in the regulation on the implementation of their mission (Law Gazette 2012 No. 13).

According to the implementing regulation, Internal Audit does evaluate, for example:

• compliance with legal and administrative regulations,
• observation of the principles for economic activity,
• adequate securing of assets,
• the efficiency of the internal controlling system,
• the economical and thrifty administration of budget funds,
• whether workflows can be improved upon
• whether concepts to protect data are in place and effective.