About the Internal Audit Office
Our goal is that the Internal Audit Office will be perceived as a respected and independent resource that performs services with objectivity, integrity and impartiality.
The Internal Audit Office reports to the University Board, and is set to support the University Management by evaluating the university’s activities, observance of rules, the demands for effectiveness and its fulfillment of the goals of the Swedish government. The Internal Audit is also set to certify that the university presents a correct description of its activities. To assure the objectivity, independence and integrity of its work, the Internal Audit Office is directly subordinated the Vice-Chancellor.
Supporting and steering documents
Our work is regulated by the internal audit constitution. The University Board has established guidelines for the internal audit, describing the purpose for the audits, how to approach the audit work, interplays, authorizations and responsibilities.
The guidelines for internal audits also describe how the internal audits should be planned, how to assure quality requirements, how to communicate results and how to report to the University Board.
The Swedish National Audit Office and the Swedish National Financial Management Authority
The Swedish National Audit Office is assigned by the government to review how the tax money is being used in the public sector. On a yearly basis, it reviews the university’s annual report, especially regarding the university’s accounting and its fulfillment of legal framework. The Swedish National Audit Office also conducts audits of the university's efficiency, so-called Performance Audits.
The Swedish National Financial Management Authority has the government’s assignment to coordinate and add to the development of the internal audit through capacity building, certification programmes for auditors, network meetings etc. It is also assigned to work with quality assurance in public audits, and reports annually to the government.
The University Board establishes a plan for audits on annual basis. The Internal Audit Office suggests areas to evaluate, based on analysis of essentiality and risk. The basis for the risk assessment is to ensure that the university’s activities are conducted in a way that assures efficiency, quality, reliability, security, legal validity and controllability. The audit assignment is to spot areas central to evaluation of the university’s fulfillment of defined goals. Included in the audit is an analysis and assessment of organization, activities, processes, functions and economic conditions.