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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

U.O. Audit Interno (Internal Audit)

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

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)

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Functions

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

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

2. Identification and analysis of the system of risks to which the University is subject and determination of the main organizational and management 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 system of risks in the University and also at the request of the Governing Bodies, with access to all documentation relating to the area covered by the intervention and carrying out its activities with independence and professional autonomy;

4. verification of the application - within defined timeframes - of the corrective measures suggested to remedy any anomalies by the Head of the structure subjected to internal audit;

5. constant interaction with the Governing Bodies on the audits carried out, with proposals for improvements in terms of efficiency and effectiveness. In these areas, the O.U. performs any activity functionally related to them, also providing the necessary support and collaboration to other structures of the University, to the extent of its competence.

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

The purpose of the Manual is to govern 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 System of Internal Control and Risk Management (SCIGR) in the University of Parma and the role of the internal audit function;
  • the definition of the Audit Plan;
  • the management of Consultancy services;
  • the human resources.

The Manual is accompanied by models of documents related to the different phases of the Audit interventions

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