Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes. (Definition according to IIA Austria – Institute of Internal Auditing Austria)
Internal auditing’s objective is to provide assurance to the executive board and senior management that all processes and procedures of Carinthia University of Applied Sciences are suitable to achieve aims and requirements and are in compliance with legal, internal and external guidelines and agreements.
All responsibilities, rights and duties as well as organizational integration are defined in the Internal Audit Charter.