Universiteit Leiden

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Audits

The Audit department reports its findings to the Executive Board and makes recommendations on how to improve processes and internal control.

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.

Which audits does the internal auditor perform?

The internal auditor works for the Audit department. At the request of the Executive Board, Audit conducts audits of statements, financial or otherwise, so that it can appraise the effectiveness and efficiency of University operations. Audit reports its findings to the Executive Board in an audit report. Alongside its findings, Audit 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 audit
    An audit of whether the financial statements are accurate and in compliance with laws and regulations.

  • Operational audit
    An appraisal of and recommendations on the quality of organisational processes and the associated information on these processes.

  • Compliance audit
    An 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.

Audit works in close collaboration with an external auditor during the financial audit of project reports and the financial statement. 

Audit works in close collaboration with an external auditor during the financial audit of project reports and the financial statement. 

Project reports

Financial reports are an important aspect of project funder reports. Grant providers generally require an auditor’s report. This is the opinion of an external auditor on the financial statement for a project.

Who is responsible for what?

  • Project administrators are responsible for ensuring the project documentation is correct and complete and must submit project files to Audit for verification in good time.
  • The Audit department verifies whether a project file the documents required by an external auditor to conduct the audit in a prompt and fitting manner. Points for improvement following Audit's control are immediately passed on to the responsible unit. An external auditor is only brought in when the file is complete.

Guidelines for project management

The Project Management Guidelines (Dutch only) have been developed for project managers at Leiden University. They provide information on financial and administrative statements and reports on projects that are funded by external parties, and state which requirements project files must meet.

In the event of suspected irregularities (fraud), the Audit departmen or an external party will investigate the facts. Audit 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 Audit department. In the Guidelines on Handling Fraud (Dutch only) you will find the procedure that will be started in case of suspected fraud.

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