Internal Auditing
The Auditing and Corporate Investments department reports directly to the Deputy Chairman of the Executive Board and, with its Auditing division, forms a key part of DLR's internal control system.
Its independent and objective auditing and advisory function serves to improve internal processes and the work of DLR as a whole. In this way, it contributes to DLR's overall strategy. Internal Audit provides information in the form of reports, analyses and assessments and uses these as a basis for drawing up implementation agreements and recommendations.
In addition, DLR's Executive Board and management commission Internal Auditing with internal consulting mandates for individual projects and special tasks aimed at creating added value for DLR and improving business processes. As part of the consulting mandates, it is ensured organisationally that the independence of the audit is maintained and conflicts of interest are avoided. Auditing at DLR thus follows the line of development from primarily focussing on the past to focussing on the future, from simply identifying deviations and weak points to improving the issues identified.
Auditing activities at DLR are based on open and constructive cooperation and communication with the organisational units to be audited. Tasks, powers, organisational status and the demarcation of duties between audit department and management are codified in DLR's rules of procedure, as is the duty to ensure the quality of its work.
DLR's audit team is fundamentally generalist in nature, but with specialist knowledge of the individual team members in selected areas of expertise and additional specialisation in the area of technical auditing.
Focal points of the DLR audit
- System and organisational audits regarding structural and process issues (set-up and process organisation) as well as compliance with, impact and sustainability of internal requirements
- Audits on economic efficiency, expediency, regularity and safety
- Support and audit of internal control and integrated management systems (e.g. the DLR risk management system)
- Audit of evidence on the utilisation of third-party funds (especially in the context of project funding)
- Regularity and cash audits
- Separate audits of DLR institutes and facilities
- Commissioned special audits by the Executive Board and fulfilment of project tasks and fundamental work
- Participation in internal and external committees
- Audit-independent, internal consultancy services
The framework conditions for auditing activities at DLR are the relevant professional frameworks and the ISO 9001-certified auditing processes.
DLR is a member of the German Institute of Internal Auditing (DIIR). DLR's internal audit department is an active member of the internal audit working group of the Helmholtz Association of German Research Centres (HGF).