The University of Twente's Internal Audit department forms a component of the General Affairs department. Based on expert and objective research (audits and advice), the Internal Audit Department provides the Executive Board and the management team with additional assurance on the effectiveness and control of the operational management of the University, so that it can operate effectively. By issuing solicited and unsolicited advice, the Internal Audit department contributes to the control and quality of operational management, the provision of administrative information and risk management. Internal Audit carries out these audits and provides advice in areas including:
- (financial) accountability information of faculties and support services within the university;
- the effectiveness and efficiency of the operational management;
- relevant processes and underlying IT systems;
- cultural and behavioural elements.
Examples of the above-mentioned activities are the review of funding statements, the audit of the university' s grant declarations, IT audits and behavioural audits.
The duties of the Internal Audit department have been defined and documented by the University of Twente's Executive Board in an audit charter dated March 2021, which sets out the objective, position, authorisations, responsibilities and assurances for the independence of the Internal Audit department, as well as other matters.
To ensure that the audit activities carried out and the resulting reports meet the (high) quality requirements imposed from the perspective of professional responsibility (relevant legislation and regulations) and to contribute to the substantive quality (uniformity) of the services, the Internal Audit department has adopted a quality control system. The description of this quality control system is documented in a quality handbook. This handbook serves as a guideline for the various procedures within the audit position, as well as being translated into concrete work instructions.
Regarding the efficient execution of audits, the Internal Audit department applies a detailed staff planning and project planning, which enables an adequate deployment and management of people and resources. The independence and required expertise of staff for the performance of the audits and advice are taken into account. In addition, specific audit software (MLE Controle) is used. This software compiles the file in accordance with the auditing standards of the Netherlands Institute of Chartered Accountants. These auditing standards stipulate that the auditor must carry out a thorough risk analysis, with which a structured response is made to the assessed risks and a clear evaluation is recorded of the discrepancies (considerations) identified during the work. This application provides full insight into these elements and supports the internal audit department in complying with the relevant laws and regulations.
The contact person for the internal audit position is Renata Oosterkamp (firstname.lastname@example.org).