L’audit interne

L’audit interne fournit une assurance qualité et des conseils indépendants et objectifs afin d’évaluer et d’améliorer l’efficacité des processus de gestion des risques, de contrôle et de gouvernance. Le plan d’audit périodique est approuvé par le Conseil de gouvernance, dont relève l’audit interne.

Mission and objectives

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

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.

Scope of work

The audit assignments are defined in the periodic audit plan which is approved by the Board of Governors.

All subjects relevant to decision making for the Board of Governors may be audited. The Internal Audit’s wide range of assurance services includes the following:

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

Ad hoc activities may be conducted depending on the availabilities of the resources

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

Organisation and independence

To maintain the independence of the internal auditing activity, Internal Audit reports to the Board of Governors.

All internal audit activities shall remain free of influence by anyone from the University of Luxembourg in order to maintain an independent and objective state of mind. This includes matters of audit selection, scope, procedures, frequency, timing or report content.

Team Leader of Internal Audit

Internal auditors