Audit and Organization | RevO
Management uses the audit to meet the expected organizational responsibility with regard to the exercise of supervision and control in operational terms. The basis of the audit work is an audit guideline on tasks, rights and duties.
The client for the auditing work is the Presidential Board of the University and/or the Executive Board of the UMG. The audit department works on the basis of an annual audit plan. This is approved by the Presidential Board or the Executive Board and confirmed by the respective supervisory body. In addition, special audits, planned or ad hoc, can be commissioned. The auditing work is the subject of the annual audit by the auditor.

Central functions of the audit.
Internal Audit is the central coordinating body for audits/inquiries from the Lower Saxony State Court of Auditors (LRH; financial control of the foundation university, including UMG).
The Audit Department is also the point of contact for inquiries from the ministries of Lower Saxony in matters relating to the State Court of Audit of Lower Saxony.
In addition, the Audit Department dutifully accompanies and coordinates external audits by authorities, ministries, audit offices (state/federal) or audits by external funding institutions (e.g. DFG, EU).