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Alma universitas studiorum parmensis A.D. 962 - Università di Parma
EUGreen - European University Alliance for sustainability
Università degli Studi di Parma
Enrolment 25-26

O.U. Internal Audit

The functions, activities and main reference documents of the Internal Audit Unit

Below is the definition of Internal Auditing presented by the IIA (Institute of Internal Auditors) in the new IPPF 2024 (International Professional Practices Framework), which came into effect on 9 January 2025:

Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes (International Professional Practices Framework - IPPF 2024 - Intitute of Internal Auditors).

The Global Internal Audit Standards (GIAS), defined in the new IPPF 2024, which replaces and updates the 2017 edition, recognise the strategic role of the Internal Audit function in strengthening governance, operational soundness and organisational resilience. 

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Functions

The Internal Audit Unit - as per the University Organisational Chart - performs the following main functions:

1. verifying compliance and functionality, in terms of efficiency and effectiveness, of the rules, constraints and internal control mechanisms concerning the processes, procedures and organisational structure of the University, the formal and substantive regularity of responsibilities, the regularity and functionality of information flows, and the adequacy of information systems, highlighting problems that slow down and threaten the efficiency and effectiveness of the organisation;

2. identifying and analysing the system of risks to which the University is subject and determining the main organisational and managerial solutions to address them;

3. development of multi-year and annual Audit Plans, to be defined and implemented in accordance with the analysis of the University's risk system and also at the request of the Governing Bodies, with access to all documentation relating to the area subject to intervention and carrying out its activities with independence and professional autonomy; 

4. verification of the implementation – within defined timeframes – of corrective measures suggested to remedy any anomalies by the manager of the structure subject to internal audit;

5. constant interaction with the governing bodies regarding the checks carried out, with proposals for improvements in terms of efficiency and effectiveness. In these areas, the U.O. carries out all activities functionally related to them, including providing the necessary support and collaboration to other University structures, within the scope of its competence. 

The Internal Audit Manual, adopted by Board of Directors Resolution No. 216 of 20 April 2023, describes the audit processes and operating procedures of the University of Parma, with reference to the International Standards for the Professional Practice of Internal Auditing.

The purpose of the Manual is to regulate the methodologies, procedures and working tools to be used by the internal auditing function.

Contents of the Manual:

  • the purposes, recipients and standards of connotation and performance;
  • the Internal Control and Risk Management System (SCIGR) at the University of Parma and the role of the internal audit function;
  • the definition of the Audit Plan;
  • the management of consulting services;
  • human resources.


Attached to the Manual are templates of documents related to the various stages of the audit process.

PDF
Manuale di Internal Audit - ALL CDA 20 04 2023 _216.pdf
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