The rules of procedure
The internal audit rules of procedure regulate the rights and duties of internal audit, in particular the right to information. They form the basis for internal auditing and set out the powers of internal auditing during an audit, as well as the limits of these powers.
The Internal Audit Rules of Procedure were adopted on 14 October 2025 by the rectorate of the University of Wuppertal.
Internal audit rules of procedure
Key points of the internal audit rules of procedure
Function of Internal Audit
- Supports the rectorate and university council with independent audits and advice.
- Objective: Recognising risks, improving business processes and creating added value.
Legal status
- Internal Audit reports directly to the vice-president for administration and finance and works independently.
- It does not intervene in the operational decisions of the audited areas.
Authorisations
- Unrestricted right to information and inspection of documents and files.
- Can call in experts and make recommendations.
Tasks
- Audit of the regularity, cost-effectiveness, efficiency and functionality of processes.
- Checking for fraudulent behaviour and support in preventing corruption.
- Advice and recommendations for the optimisation of processes.
Quality assurance
- Regular internal and external assessments to ensure audit quality.
- Use of standardised procedures and clear guidelines (audit manual).
