Internal auditing and anti-corruption
Internal auditing and anti-corruption
Internal audit
With the passing of the law on control and transparency in the corporate sector, the legislator has expressly demanded the establishment of monitoring and risk management and thus internal auditing as an integral part of the monitoring system for state enterprises as well. At the University of Oldenburg, an internal audit department has therefore been set up specifically for the area of finance. It is intended to support the supervision of the services and the technical supervision in this area in order to ensure the correctness, expediency and efficiency of the fulfilment of tasks and the use of human and financial resources. It should also contribute to preventing and combating corruption.
The internal audit department reports directly to the Vice President for Administration and Finance as the budget officer.
Responsibilities:
- Audit tasks - general and specific
- Checking existing structures and processes for expediency, efficiency and customer friendliness
- Proper compliance with applicable rules, regulations and laws
- Cash supervision - including cash collection points and manual advances
- Examination of the proof of utilisation of grants to non-university institutions in accordance with Section 44 LHO
- Participation in responding to audit reports/inquiries from the State Court of Auditors
Internal Audit is independent and has an unrestricted right to information, but no right to issue instructions to University staff or School/Institutes.
The instructions for the internal audit of the University of Oldenburg and the guideline for the audit of where-used lists in Division 2 can be found in the administration portal.
Combating corruption
The anti-corruption contact persons are the direct dialogue partners for university employees.
Their responsibilities include in particular
- Promoting employee awareness through counselling and education,
- Suggestions to the department management regarding internal investigations, measures against concealment and informing the public prosecutor's office in the event of a suspicion of corruption that is justified by the facts,
- Advice on public relations work,
- liaising and exchanging information with the supervisory authority and other bodies,
- Co-operation with law enforcement authorities on general anti-corruption issues.
Sample texts for refusing rewards or other benefits and the return of gifts
The following sample texts can be used for the refusal or return of benefits.
Please copy the relevant sample text and adapt it accordingly. The fields highlighted in yellow are to be regarded as placeholders and should be edited.
A copy of the letter should be sent to Division 1 Human Resources/Organisation.
If you have any questions, please contact the internal audit department.
Sample text: Rejection of invitations to presentations
Your invitation to <Name of the presentation event>
<address>
I would like to thank you for your personal invitation to the <presentation event> on <date> in <location of presentation event>.
I am prohibited from accepting rewards, gifts and other benefits in accordance with § 42 BeamtStG and § 3 para. 3 TV-L. The public service is obliged to remain neutral. I am therefore obliged to avoid from the outset any appearance of influence that could arise from attending a presentation that goes beyond a purely informational event.
As the character of your event is essentially determined by the supporting programme, I ask for your understanding that it is not possible for me to accept your invitation.
My responsible office at the University of Oldenburg, Division 1 Human Resources/Organisation has received a copy of this letter.
I wish you a successful event.
<Salutation>
Sample text: Refusal of invitations to festivities and events
Your invitation to <Name of the festivity>
<address>
Thank you for your personal invitation to the <name of the event> on <date> in <place of the event>.
I am prohibited from accepting rewards, gifts and other benefits in accordance with § 42 BeamtStG and § 3 para. 3 TV-L. I therefore ask for your understanding that, in order to maintain the neutrality of the public service, I am obliged to avoid any appearance of influence from the outset that could arise through participation.
As the character of your event is essentially characterised by the festive programme, I am unable to accept your invitation.
My responsible office at the University of Oldenburg, Division 1 Human Resources/Organisation has received a copy of this letter.
I wish you a successful celebration.
<Salutation>
Sample text: Return of gifts
Sending of a <name or description of the gift>
<address>
Thank you for your letter of <date>. I am returning the gift <name or description of the gift> sent at the same time.
I am prohibited from accepting rewards, gifts and other benefits in accordance with § 42 BeamtStG and § 3 para. 3 TV-L. The public service is obliged to remain neutral. I am required from the outset to avoid any appearance of being susceptible to accepting gifts in the course of my official duties.
My responsible office, University of Oldenburg, Division 1 Human Resources/Organisation, has received a copy of this letter.
<Salutation>