The Internal Audit Office is organisationally positioned under the University Board, which is the Internal Audit Office’s client. To ensure the requirements for objectivity, independence and integrity are met, the Internal Audit Office is independent of operational activities.
Using its own analysis of the organisation’s risks, the Internal Audit Office is to independently examine internal governance and control and submit proposals for improvements. Audits may encompass all activities conducted by the University or that the University is responsible for.
The Internal Audit Office reports its observations and recommendations to the University Board, which decides on what measures to take.
The Board has an audit committee. This committee is an advisory body that prepares and plans audit-related matters prior to board decisions and provides support to the Internal Audit Office.
