Internal Audit Office of Friedrich Schiller University Jena
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Role of internal audit
The Internal Audit Office is responsible for inspection of and consulting about the business processes at the University. The independent activities of the Office are designed to improve those processes. In particular, the Office concentrates on evaluating three central aspects: correctness, effectiveness, and cost-efficiency of the internal processes.
Based on its evaluations, the Office provides the Head of Administration, i.e. the person responsible for the University’s budget, with the objective reports. The reports and the recommendations of the Office thus influence the decision-making processes of the Head of Administration.
Despite the fact that the Internal Audit Office is subordinated to the Head of Administration, it operates independently and possess unlimited right of information and right of inspection.
To sum it up, the Office assures that other internal entities carry out their processes according to the regulations. Moreover, it recommends measures to improve processes or prevent any anomalies, and provides the internal decision-makers with transparent information.