The internal auditor appraises the effectiveness and reliability of the internal organisation of Leiden University. We work in close collaboration with an external auditor during the financial audit of project reports and the financial statement. The various audits provide a clear picture of what is working and what could be improved or made more efficient within the organisation.
At the request of the Executive Board, the Audit department conducts audits of statements, financial or otherwise, so that it can appraise the effectiveness and efficiency of University operations. Audit also makes recommendations on how to improve processes and internal control.
The types of audit include:
An audit of whether the financial statements are accurate and in compliance with laws and regulations.
An appraisal of and recommendations on the quality of organisational processes and the associated information on these processes.
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.
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.