Internal Auditing Office
The work of the Internal Audit Office helps the university ensure that its processes are transparent, efficient, and compliant with regulations. Through independent audits and practical recommendations, it contributes to the continuous improvement of our organization.
Objectives
The central focus of our work is to examine work processes from the perspectives of compliance, efficiency, and cost-effectiveness in order to identify opportunities for improvement and, in collaboration with the respective department, develop practical recommendations for improvement. The goal is to prevent organizational errors and potential liability claims.
Our goal is not to identify as many points of criticism as possible in the areas we audit. Rather, based on our analysis of processes and in close collaboration with the respective department, we aim to develop alternative approaches for optimizing workflows and procedures for the future in line with modern administrative practices.
We see ourselves as a service provider that carries out its tasks on the basis of an open dialogue with the respective departments.
We provide our services through audits (internal audit) and non-audit consulting services for individual departments or workflows (organizational advice).
Tasks
The work of the office covers all areas of the university. In particular, we are responsible for the following advisory and audit tasks:
- Advising decision-makers by analysing facts and processes and drawing up recommendations for their optimisation
- Examination of compliance with applicable law
- Unannounced examinations of payment processing in accordance with Section 9(4) of the HWFVO
- Supporting external examiners
- Supporting the Executive Board in exercising its legal oversight of the student union’s budget
Examination procedure at a glance
Planning
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.
Preliminary research
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.
Performing
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.
Reporting
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.
Follow-up
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.
Contact us
Head - Employee
Office: V1.104
Phone: +49 5251 60-3100
E-mail: isabel.von.bremen@uni-paderborn.de
Employee
Office: V1.203
Phone: +49 5251 60-3102
E-mail: barbara.broekling-fortmeier@zv.uni-paderborn.de
Employee
Office: V1.107
Phone: +49 5251 60-3101
E-mail: priska.vonderlippe@zv.uni-paderborn.de