Internal Audit and Control Assembly at the Social Insurance Providers for Businesses and for Railways and Mining

From September to December 2017, the Austrian Court of Audit (ACA) carried out an audit of the Social Insurance Institution for Businesses, Trade and Industry (SVA) and the Social Insurance Institution for the Austrian Railways and Mining Industry (VAEB) with regard to the structure and functionality of the control assembly and the internal audit, which are regarded as essential elements of the control system. Furthermore, the ACA collected information from the Main Association of Austrian Social Security Institutions and from the then responsible Federal Ministries of Labour, Social Affairs and Consumer Protection and Health and Women’s Affairs. Since early 2018, matters related to healthcare and social affairs have been governed by the Federal Ministry of Labour, Social Affairs, Health and Consumer Protection. The audited period spanned the years from 2014 through 2017.

The ACA had conducted a similar report on the General Accident Insurance Institution (AUVA), the Austrian Insurance Fund for Civil or Public Servants (BVA) and the Pension Insurance Authority (PVA), which was published under the title “Compliance in the Field of Procurement and Human Resources in Social Insurance Institutions”