Internal Audit Aims to Improve Processes and Minimise Risks

So, what exactly does Internal Audit do? In an interview with UBTaktuell, Dirk Gabriel offers a simple and accessible explanation: “We review individual process steps and, ideally, optimise them so that processes work more smoothly and coherently overall. Everyone involved benefits from this. There is really no need to be afraid of me.”

For Gabriel, the work begins with listening and getting to know the University. At present, he is gaining an overview of the University’s various departments and meeting with the heads of the central administration units. Where necessary, he will also speak with other members of staff. “At first, I’ll have to knock on a lot of doors,” Gabriel says with a smile. The aim is to understand the core responsibilities of each department and become familiar with their processes.

Particular attention will be given to externally funded projects, which are a classic field for internal audit. Errors can arise, especially in the financial administration of large research projects and in the preparation of funding reports. For Gabriel, however, the priority is not to find someone to blame, but to understand the underlying causes: “The key question is why something has gone wrong. Is it the process itself, or is it the interface between administration and academia?”

Internal Audit is not limited to financial matters. Risks can take many forms. Alongside financial issues, the appropriate use of resources, organisational procedures, and the protection of the University’s reputation all play an important role. “Internal audit is an ongoing responsibility,” Gabriel emphasises. The objective is to identify risks at an early stage, optimise processes, and thereby improve working conditions for staff. “The University of Bayreuth should be a place where people feel comfortable and enjoy working.”

Gabriel brings extensive experience to the development of this new unit. His professional career began in the tax administration. After working at a tax office, he moved to the University of Ulm, initially in research funding administration and later in audit. He subsequently headed Internal Audit at Heidelberg University. He then supported the administrative establishment of the Cyber Security Agency of the State of Baden-Württemberg. Most recently, he worked for the Baden-Württemberg State Audit Office, auditing higher education institutions.

What particularly attracted him to Bayreuth was the opportunity to shape something new. Under the requirements of the Bavarian Supreme Audit Office, internal audit functions are to be established by 2027. “What appeals to me is that there is a blank canvas here, where I can start from scratch,” says Gabriel. “I want to create something that does not yet exist. In doing so, I hope to contribute to setting a high standard. In some way, you also want to leave your mark.”

The establishment of an Internal Audit function stems from a governance review conducted by the Bavarian Supreme Audit Office in 2021. One of its recommendations was that universities and higher education institutions should introduce corresponding structures in the future. At the University of Bayreuth, this responsibility is now being developed for the first time under the institution’s own management. The Bavarian Ministry of Science and the Arts has therefore required universities, through the Higher Education Agreement, to introduce an internal audit function by 2027.

With this ambition, the newly established Internal Audit unit begins its work: as a partner to the University, helping to raise awareness of legal requirements, develop organisational structures, minimise risks, and strengthen the institution for the future.