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Based on a systematic analysis of the various work areas, we draw up an annual audit plan coordinated with the university executive board member responsible for operations. The planned audits will be announced to the respective units with due notice. In addition, we also carry out unscheduled audits in individual cases if the need arises. We will inform the units of the start of the audit well in advance.

To familiarise itself with the audit subject matter, the staff office obtains information about the audit topic as well as the tasks and objectives of the organisational unit(s) to be audited during the preliminary research phase. Based on the knowledge gained, the actual processes, including the internal control and security measures contained therein, are recorded. Possible deviations from statutory and internal regulations and other anomalies are identified on the basis of the information available.

The audit objectives and the areas of focus are summarised in an individual written audit assignment. The information that is important for the investigation is obtained in interviews with the unit’s staff and by inspection of selected files. Based on the work processes and procedures found and their evaluation with regard to the optimisation potential, we develop recommendations for improved work design and remedial measures together with the unit.

Findings and the recommended measures are summarised in a draft report. This draft report is discussed and agreed upon with the respective unit. We submit the finished report to the university executive board member responsible for operations who decides on the binding nature of the measures developed. The Organisational Advice and Internal Auditing Office itself has no authority to issue directives. Of course, we treat the results of our investigations confidentially.

In our role as internal auditors, we are not involved in the implementation of the agreed measures, but we report to the university executive board member responsible for operations as part of the review of the implementation status. Wherever report topics are of lasting importance, on-site inspections may also be carried out in individual units.