Internal Auditing
The Internal Auditing Staff Unit provides independent and objective auditing services. Based on these findings, the Internal Auditing Staff Unit offers solution-oriented consulting in all affairs concerning Heidelberg University designed to add value and improve university’s operations. It helps the University accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of business and administrative processes as well as supporting university bodies and institutions in achieving their targets.
The Internal Auditing Staff Unit has two independent fields of audit:
- Regular and special audits
- Auditing of EU-funded projects
1. Regular and special audits
Within the scope of regular and special audits, an assessment of the respective audit subject takes place with regard to its compliance, profitability, appropriateness and efficiency. The Internal Auditing Staff Unit elaborates specific recommendations for further optimization in this regard, which are coordinated with the involved departments of the university. Their implementation is accompanied as part of a follow-up process.
Regular audits are performed by the Internal Auditing Staff Unit on the basis of an annual audit plan. The subject of a regular audit can be a specified business process, a specified risk or an organizational unit of the university. The Internal Auditing Staff Unit presents the results of the audit in a report. This report includes constructive recommendations as well as plans of action and is provided to all addressees. Within the scope of the subsequent follow-up process, there is a regular exchange with those responsible for the process.
Special audits result from the fact that Heidelberg University is addressee of a large number of external audits, especially on the part of the Landesrechnungshof as well as by third-party funders. The Internal Auditing Staff Unit supports the externally audited units of the university by matching as coordinating point of contact with the external test facility, offering an audit review of the prepared audit items, accompanying the respective audit and giving solution-oriented recommendations regarding compliance with external audit requirements.
2. Auditing of EU-funded projects
As part of first-level controls, EU-funded projects must be audited by an independent body. In accordance with the relevant requirements, first-level controls can either be performed by the respective internal audit department or by an external auditor.
Within the field of EU-audits, the Internal Auditing Staff Unit offers the auditing of EU-funded projects as an additional service. The purpose of auditing exceeds the preparation of the Certificate on the Financial Statements in case of successful auditing. In fact, the science-related auditing and the subsequent consulting services provided by the Internal Auditing Staff Unit are intended to create added value and to provide impulse for ongoing improvements in project implementation.
