In particular, the internal audit monitors the university's business processes and transactions according to criteria of regularity, efficiency and expediency of administrative action. In this way, possible weak points in processes and procedures can be identified and suggestions made for their elimination or avoidance.
The audits are based on an annual internal audit plan jointly agreed upon with the president’s office. The president’s office may moreover entrust the internal audit office with special assignments at any time. Internal audit is an independent unit within the university; it is responsible for inspecting the operational work done by other departments. The internal audit office is professionally subordinate to the chancellor; in organisational terms, it is assigned to the president’s office, which is informed of all examination results and advisory activities via regular reports.
Joint internal audit of associated universities of the Rhineland
In addition, the internal audit office of H-BRS is part of a joint internal audit of a number of universities of the Rhineland (Hochschule Bonn-Rhein-Sieg, Hochschule Düsseldorf, Technische Hochschule Köln, Fachhochschule Aachen, Hochschule Niederrhein, Hochschule Rhein-Waal). These universities established a common internal audit in 2013. Members of this internal audit are the internal audit offices of the six aforementioned universities.
The joint internal audit is regularly commissioned by a steering committee with cross-university audits. The internal auditors - regardless of which of the participating universities they belong to - carry out the corresponding examinations. Synergy effects are achieved through the joint work and cross-linking of knowledge. The aim of the joint examinations is above all to provide best practice recommendations across universities.
The internal audit office is up to date concerning the latest trends in internal audits via additional national and international networks.