{"id":4478,"date":"2023-06-02T08:25:17","date_gmt":"2023-06-02T08:25:17","guid":{"rendered":"https:\/\/website.prod.unilu.spikeseed.cloud\/en\/?page_id=4478"},"modified":"2025-05-05T16:09:41","modified_gmt":"2025-05-05T14:09:41","slug":"internal-audit","status":"publish","type":"page","link":"https:\/\/www.uni.lu\/en\/about\/governance\/board-of-governors\/internal-audit\/","title":{"rendered":"Internal Audit"},"content":{"rendered":"\n
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\nInternal Audit<\/h1>\n\n\n\n

Internal Audit carries out independent, objective quality assurance and consulting<\/strong> to evaluate and improve the effectiveness of risk management, control and governance processes. The periodic audit plan<\/strong> is approved by the Board of Governors<\/a>, to which Internal Audit reports.<\/p>\n\n\n\n

\nMission and objectives<\/h2>\n\n\n\n

“[\u2026] internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organisation’s operations. [\u2026]” (Source: Institute of Internal Auditors)<\/p>\n\n\n\n

Internal Audit helps the University accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.<\/p>\n<\/div><\/section>\n\n\n\n

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\nScope of work<\/h2>\n\n\n\n

The audit assignments are defined in the periodic audit plan which is approved by the Board of Governors.<\/p>\n\n\n\n

All subjects relevant to decision making for the Board of Governors may be audited. The Internal Audit’s wide range of assurance services<\/strong> includes the following:<\/p>\n\n\n\n

    \n
  • Performing audits to review established systems of internal control;<\/li>\n\n\n\n
  • Checking compliance with policies, procedures, laws and regulations;<\/li>\n\n\n\n
  • Assessing the reliability and integrity of financial, managerial and operating information;<\/li>\n\n\n\n
  • Evaluating the means of safeguarding asset;<\/li>\n\n\n\n
  • Evaluating systems designed to promote the economic and effective use of resources;<\/li>\n\n\n\n
  • Participating in new products or system developments by reviewing the project at certain defined milestones.<\/li>\n<\/ul>\n\n\n\n

    Ad hoc activities may be conducted depending on the availabilities of the resources<\/p>\n\n\n\n

      \n
    • Performing consulting and advisory services related to governance, risk management and control;<\/li>\n\n\n\n
    • Consultation in the framework of external audits (e.g. Court of Auditors, audit of annual accounts, European Commission, FNR, etc.)<\/li>\n<\/ul>\n\n\n\n

      \nOrganisation and independence<\/h2>\n\n\n\n

      To maintain the independence of the internal auditing activity, Internal Audit reports to the Board of Governors<\/strong>.<\/p>\n\n\n\n

      All internal audit activities shall remain free of influence by anyone from the ±¬ÁϳԹÏÍø in order to maintain an independent and objective state of mind. This includes matters of audit selection, scope, procedures, frequency, timing or report content.<\/p>\n<\/div><\/section>\n\n\n\n

      \n \n

      \nTeam Leader of Internal Audit<\/h2>\n
        \n
      • \n
        \n
        \n
        \n \n\"\"\n <\/figure>\n <\/div>\n
        \n

        Vinciane LABASSE<\/h3>\n

        Team Leader of Internal Audit team<\/p>\n

        \n \n \n Learn more<\/span>\n <\/span>\n <\/use><\/svg> <\/a>\n<\/div>\n <\/div>\n <\/div>\n<\/div>\n<\/div><\/li><\/ul>\n\n<\/div>\n\n\n\n
        \n \n

        \nInternal auditors<\/h2>\n
          \n
        • \n
          \n
          \n
          \n \n\"\"\n <\/figure>\n <\/div>\n
          \n

          Tuan Minh NGUYEN<\/h3>\n

          Internal Auditor<\/p>\n

          \n \n \n Learn more<\/span>\n <\/span>\n <\/use><\/svg> <\/a>\n<\/div>\n <\/div>\n <\/div>\n<\/div>\n<\/div><\/li>
        • \n
          \n
          \n
          \n \n\"\"\n <\/figure>\n <\/div>\n
          \n

          Abdurahim LASHAB<\/h3>\n

          Internal Auditor<\/p>\n

          \n \n \n Learn more<\/span>\n <\/span>\n <\/use><\/svg> <\/a>\n<\/div>\n <\/div>\n <\/div>\n<\/div>\n<\/div><\/li><\/ul>\n\n<\/div>\n\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":33,"featured_media":0,"parent":4451,"menu_order":1,"comment_status":"closed","ping_status":"closed","template":"","meta":{"featured_image_focal_point":[],"show_featured_caption":false,"ulux_newsletter_groups":"","uluxPostTitle":"","uluxPrePostTitle":"","_trash_the_other_posts":false,"_price":"","_stock":"","_tribe_ticket_header":"","_tribe_default_ticket_provider":"","_tribe_ticket_capacity":"0","_ticket_start_date":"","_ticket_end_date":"","_tribe_ticket_show_description":"","_tribe_ticket_show_not_going":false,"_tribe_ticket_use_global_stock":"","_tribe_ticket_global_stock_level":"","_global_stock_mode":"","_global_stock_cap":"","_tribe_rsvp_for_event":"","_tribe_ticket_going_count":"","_tribe_ticket_not_going_count":"","_tribe_tickets_list":"[]","_tribe_ticket_has_attendee_info_fields":false,"footnotes":""},"field-of-interest":[],"organisation":[],"authorship":[33],"acf":[],"yoast_head":"\nInternal Audit - ±¬ÁϳԹÏÍø<\/title>\n\n\n\n\n\n\n\n\n\n\n\n\n\t\n\t\n\t\n\n\n\t\n