Internal Audit Overview: Preparing for Compliance and Governance

This lecture provides an overview of the internal audit process at EPFL, focusing on the upcoming audit of the School of Computer and Communication Sciences. It begins with the purpose of the session, emphasizing the importance of understanding the audit's context and objectives. The instructor explains the role of various auditors, including the Swiss Federal Audit Office and internal auditors, detailing their missions and scopes. The lecture outlines the audit process, including planning, fieldwork, and reporting phases, and highlights common audit issues encountered in previous years, such as procurement non-compliance and internal control weaknesses. The instructor stresses the importance of transparency and preparation for interviews with auditors, addressing potential questions regarding compliance, governance, and personal relationships within the workplace. The session concludes with a Q&A segment, where participants can clarify their concerns and gain insights into the audit's implications for their roles and responsibilities.