The person responsible for the audit area will be notified of the planned audit within a reasonable period of time before the start of the audit, unless this will jeopardise the purpose of the audit.
During an initial meeting, the person responsible for the audit area is presented with the audit topics, the timetable is agreed and organisational issues regarding the audit are clarified.
The audit process involves identifying, recording, analysing and evaluating information on site and making recommendations.
IA prepares independent and objective audit reports on the basis of the knowledge gained. It is responsible for ensuring that material risks, deficiencies and errors are included in the audit report. Where findings are presented, these must be supported by facts.
The report is discussed with the person responsible for the audit area in order to address the findings of IA. The person responsible for the audit area has the opportunity to comment on the report or on the recommendations.
The audit report including comments is submitted to the Rector's Office. The results of the audit and the recommendations are discussed in a joint final meeting with the Rector's Office and the person responsible for the audit area. The Rector decides on the measures to be implemented, appoints a person responsible for this and determines the timing of implementation. Implementation of the measures thus becomes binding.
The persons responsible for implementation inform IA about the implementation and its results. Completion of the measures resulting from the audit reports is monitored and reported upon by IA in the form of a follow-up procedure. As part of this procedure, IA determines whether the recommendations made have been implemented in a timely manner and whether the desired results have been achieved.
IA staff are obliged to maintain secrecy about all matters of which they become aware in the course of their work, without prejudice to the reporting obligations set out here.
The head of IA may only inform external parties of the audit findings with the agreement of the Rector.