1. Audit of the Internal Audit Function in the Federal Ministries
01. Juni :17
Audit of the Internal Audit Function in the Federal Ministries
Austrian Court of Audit

2. Audit of the Internal Audit Function in the Federal Ministries
01. Juni :17
Audit of the Internal Audit Function in the Federal Ministries
Agenda
Internal auditing in the Austrian Federal Ministries
Audit approach
Methods employed
Findings
Recommendations

3. Audit of the Internal Audit Function in the Federal Ministries
01. Juni :17
Audit of the Internal Audit Function in the Federal Ministries
Internal Auditing in the Austrian Federal Ministries
Twelve Federal Ministries each with a seperate internal audit unit
One small coordination unit with support tasks only
Internal instrument of self-control for the individual minister

4. Audit of the Internal Audit Function in the Federal Ministries
Internal Auditing in the Austrian Federal Ministries
Responsibilities:
– audits (ex post control)
accompanying control of procurements and grants
advice
other tasks

5. Audit of the Internal Audit Function in the Federal Ministries
01. Juni :17
Audit of the Internal Audit Function in the Federal Ministries
Audit approach
Supporting and strengthening the internal audit function
Audit across all twelve Federal Ministries
Audit focus on institutional framework and internal control environment
Description of best practice models

6. Audit of the Internal Audit Function in the Federal Ministries
Methods employed
Audit reports:
General Part
Individual Part
Studying of relevant documents
Interviews
3 audit teams
2 auditors each
1 - 2 weeks
Questionnaire (sent to each ministry)

7. Audit of the Internal Audit Function in the Federal Ministries
Findings
Partly quite successful internal audit units
In some ministries insufficient support by the management
Poor legal basis
Different organizational positions and reporting levels

8. Audit of the Internal Audit Function in the Federal Ministries
Findings
Different organizational positions for internal audit units A B C
Minister
Minister
Minister IA SG IA
CAD IA

9. Audit of the Internal Audit Function in the Federal Ministries
Findings
Frequently no direct communication with and access to the minister
Too many different tasks and responsibilities for some internal audit units
Different levels of job classification for internal auditors

10. Audit of the Internal Audit Function in the Federal Ministries
Findings
Staffing of the internal audit units:
one to nineteen auditors / internal audit unit
one auditor per 1900 employees
one auditor per EUR 500 million budget

11. Audit of the Internal Audit Function in the Federal Ministries
Findings: Staffing of the internal audit units

12. Audit of the Internal Audit Function in the Federal Ministries
Findings: Staffing of the internal audit units

13. Audit of the Internal Audit Function in the Federal Ministries
01. Juni :17
Audit of the Internal Audit Function in the Federal Ministries
Recommendations
To improve the legal basis
To position internal audit close to the top management
Ex post control (auditing, revision) as the main task
To sufficiently staff internal audit and to adjust job classification to qualification requirements
To assign potential savings to audit recommendations
To follow the concept of risk based audit planning

14. Audit of the Internal Audit Function in the Federal Ministries
01. Juni :17
Audit of the Internal Audit Function in the Federal Ministries
Austrian Court of Audit