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Startpage Heidelberg University Hospital Internal audit
Internal audit

Internal audit

Tasks of the internal audit department

In addition to strategy, planning and organisation, monitoring is a task of the company management. Due to the size, variety of tasks and complexity of Heidelberg University Hospital, this monitoring function must be ensured by appropriate controls (internal control system). Internal Audit was set up to support the hospital's Executive Board in this task and is therefore part of the internal control system (ICS). It reports directly to the Commercial Director.

The purpose of internal auditing is to

  • to achieve the corporate objectives
  • to safeguard assets
  • compliance with the principles of regularity (compliance with the law, compliance with internal instructions)
  • Security (risk identification and assessment, risk minimisation measures)
  • economic efficiency (cost/benefit ratio, expediency)

contribution.

To fulfil this function, Internal Audit provides independent and objective auditing and consulting services for all areas and activities of the hospital with the exception of the hospital's Management Board and Supervisory Board.

The employees of Internal Audit are obliged to maintain confidentiality with regard to all matters that become known in the course of auditing activities.

About us

Employees

Head of the Institute

  • Portrait von Jessica Fischer
    Jessica Fischer

    Dipl.-Volkswirtin, CIA - Certified Internal Auditor, Auditor for Internal Audit Systems DIIR


    +49 6221 56-8994
    +49 6221 56-33644

Deputy Director

Auditors

  • Results of the customer surveys 2011 to 2019 (German version)
    • pdf
    • 42,39 KB
    Download

Conducting the examinations.doc

Test report.pdf

*Reprinted with the kind permission of the Internal Audit Department of Ulm University Hospital

Audit flow chart
Core process Create audit plan
Audit preparation
Execution of the audit
Audit report
Final discussion

Publications (with the participation of internal audit staff)

Book contributions

Third-party funding in clinical research - An audit guide not only for hospitals; DIIR publication series; Volume 41; 2009; ISBN 978 3 503 11661 4
http://www.esv.info/978-3-503-11661-4

Journal article

  • Revenue assurance in hospitals; Zeitschrift für Interne Revision; 2007; p. 103 ff.
  • Internal auditing and annual financial statements - possibilities and limits of co-operation; Das Krankenhaus; 2009; Issue 6; p. 545 ff.
  • From "policeman" to helper and consultant - the tasks of internal auditing in hospitals have changed; KU-Gesundheitsmanagement; November 2009; p. 79 ff.
  • Analytical audit procedures for a hospital information system (HIS) using the example of IS-H/IS-H*MED; Zeitschrift für Interne Revision, 2011, page 214 ff.
  • Audit of subsidiaries - Why do hospitals establish subsidiaries; Zeitschrift für Interne Revision, 2013, page 26 ff.
  • Audit of payroll accounting; Zeitschrift für Interne Revision, 2013, page 128 ff.
  • Checklist for auditing private liquidation in hospitals; Zeitschrift für Interne Revision, 2014, page 167 ff.
  • Audit of medical expert activities in hospitals, Zeitschrift für Interne Revision, 2015; page 220 ff.
  • Audit of segregation accounting using the example of university hospitals conducting contract research (Part 1), Zeitschrift für Interne Revision, 2016, page 246 ff.
  • Audit of separation accounting using the example of university hospitals conducting contract research (Part 2), , 2016, page 286 ff.
  • Other ancillary activities of physicians - limiting risks by including them in the auditing activities of Internal Audit, Zeitschrift für Interne Revision, 2018, page 69 et seq.
  • Von Müttern und Töchtern - Beteiligungsmanagement im Krankenhaus; kma Klinik Management aktuell; September 2018; page 44 ff.
  • The audit of investment management, Zeitschrift für Interne Revision, 2019, page 22 ff.
  • Don't stumble over compliance pitfalls; kma Klinik Management aktuell; June 2020; page 34 ff.
  • Examination of the Minimum Staffing Limits Ordinance, Zeitschrift für Interne Revision, 2022, page 20 ff.
  • Supporting hospitals through sponsoring organisations, Zeitschrift für Interne Revision, 2022, page 83 ff.

Guidelines

Guideline for the acceptance and utilisation of third-party funds

Guidelines for the implementation of projects in the EU's 7th Research Framework Programme

see:

Business Unit 4 - External Funding Management
http://intranet.krz.uni-heidelberg.de/index.php?id=6386