Internal Audit
The audit universe of the Internal Audit Division covers all organisational units of the Ministry of Finance and its subordinated offices, especially tax offices and customs offices, the Federal Academy of Finance and the " Finanzprokuratur” (the state attorneys at the ministry of finance). The IA´s position and work is based on the worldwide recognised audit standards (IIA-Standards). In some cases audit assignments are performed as regularity audits, but the majority of audit engagements are conducted as operational audits and management audits.