The internal auditor appraises the effectiveness and reliability of the internal organisation of Leiden University. This relates to the supporting organisation rather than to teaching and research. Various audits provide a clear picture of what is working and what could be improved or made more efficient within the organisation.
The internal auditor works for the Audit and Internal Control Service (AIC). At the request of the Executive Board, the AIC conducts audits of statements, financial or otherwise, so that it can appraise the effectiveness and efficiency of University operations. The AIC reports its findings to the Executive Board in an audit report. Alongside its findings, the AIC also makes recommendations on how to improve processes and internal control. This is an important instrument for quality assessment.
The types of audit include:
Financial auditAn audit of whether the financial statements are accurate and in compliance with laws and regulations.
Operational auditAn appraisal of and recommendations on the quality of organisational processes and the associated information on these processes.
Compliance auditAn appraisal of and recommendations on compliance with laws and regulations.
- IT audit
Assessing and advising on the effectiveness of the IT organization, processes, applications, systems and infrastructure in ensuring confidentiality, integrity and availability of information.
The AIC works in close collaboration with an external auditor during the financial audit of project reports and the financial statement. The AIC prepares the records that the external auditors require for their report on the financial statement, grant statements and funding details.
In the event of suspected irregularities (fraud), AIC or an external party will investigate the facts. AIC will determine whether a detailed investigation will be carried out and whether this will be conducted by its own staff or an external party. The Executive Board has assigned this responsibility to the AIC. In the Guidelines on Handling Fraud (Dutch only) you will find the procedure that will be started in case of suspected fraud.
Mission of the AIC
The work of the AIC stems from its mission, which is:
- To provide the Executive Board with a reasonable level of assurance that the management system and risk management at Leiden University are functioning properly and that any statements, financial or otherwise, are reliable.
- To provide advice to ensure the constant improvement of the organisational management, processes, information and risk management.