Internal audit in the church

Sustainability and thrift are fundamental principles of church activities. Ensuring this on a daily basis is a challenge for all church organisations. Nevertheless, there are violations of these principles in every organisation. Are they random, individual errors or could they have been prevented by a systematic approach?

Many dioceses have already addressed this question and started to examine their organisation in a structured and in-depth way to identify systemic causes. This is accompanied by the introduction of so-called "good governance". This includes all structures, methods, measures and instruments for the appropriate management, supervision and control of a diocese or a regional church.

Even though the role of internal auditing can be structured differently in terms of importance and tasks, its establishment always generates enormous added value. It can provide independent and objective auditing and advisory services. It can also support the church organisation in achieving its goals by systematically evaluating and thus helping to improve the effectiveness of risk management, controls and management and monitoring processes.

It is crucial for this that the course is set accordingly and that the audit is actually given the status it needs to achieve these goals.

We have compiled a list of what is important when setting up and designing an internal audit in dioceses and regional churches in our brochure "Success factors in setting up internal audit in the church".