Internal Audit

The Internal Audit Staff Unit provides advice and support to the University in improving its processes and organizational structures and identifying potential risks at an early stage. Its auditing and advisory activities focus on compliance with legal requirements, proper procedures, cost-effectiveness, economical use of resources and fitness for purpose.

The Internal Audit Staff Unit operates independently and is not subject to instructions in the impartial performance of its duties.

Its main responsibilities include:

• Planning and conducting preventive audits and audits initiated in response to specific circumstances across the University (e.g. audits relating to third-party funding, compliance and cash management, as well as supporting audits conducted by the Bavarian Supreme Court of Audit (ORH))
• Analyzing and evaluating administrative processes, systems and internal control mechanisms
• Preparing audit reports and developing recommendations for improvement
• Advising and supporting individual departments and helping to coordinate and optimize cross-departmental processes
• Playing an active role in change management and the implementation of strategic changes
• Raising staff awareness of compliance and risk management issues

The work of the Internal Audit Staff Unit is governed by an internal directive that defines its objectives, organizational position and responsibilities, as well as the procedures for carrying out its audit activities.