Internal control

Internal control consists of systematic activities that ensure the university achieves its goals in the following areas:

• Compliance with laws and regulations
• Targeted and efficient operations
• Reliable reporting and management
• Implementation of decisions and measures

Responsibility

The University Director has the overall responsibility for internal control at the University of Bergen (UiB). This responsibility is delegated to the line managers at the basic units (faculties, departments, and institutes/centres, referred to as the first line).

The central administrative departments also have the responsibility to advise, support, and oversee internal control within their respective areas of expertise/main processes (referred to as the second line).

The University Director has appointed an internal control team to support the practical work related to internal control.

Holistic Internal Control (Corporate Governance)

UiB is working towards a more holistic and systematic approach to the implementation of internal control activities.

Frameworks for internal control work at UiB have been developed, including an Internal Control Annual Cycle that provides a basis for activities.

Basic Prerequisites

The following basic prerequisites must be in place to ensure good internal control:

• Management Commitment: The willingness and ability of the management to convey the expectation down the line that internal control activities must be carried out. This will, in turn, contribute to the willingness and ability within the organisation to implement internal control as part of the institution's activities.
• Common Understanding within the Organisation of What Internal Control Work Entails: Such an understanding can be created through clear governance signals and good facilitation, such as training and making guidelines and necessary tools available. A fundamental principle is an understanding of roles and responsibilities and a clear description of internal control responsibilities within each process/area.