Internal Audit Handbook（2007）A4-Framework of Internal Audit at SAP.pdfVIP

3 Framework of Internal Audit at SAP 3.1 SAP’s Global Audit Approach in the Shape of Global Internal Audit Services (GIAS) Key Po I ntS ••• • The mission statement expresses the basic definition of GIAS’ fundamental ac- countability. • The global audit approach of Internal Audit at SAP requires that international circumstances are taken into consideration. • All cultural, legal, statutory, and work-related differences have to be taken into account, and different interpretations of auditing must be considered when op- erating in an international environment. • In addition, all organizational prerequisites and procedures have to be defined for each audit so that they agree with all participants’ perception of audits. MissionMission StatementStatement The mission statement is a key element of GIAS’s definition of itself. The statement specifies the core mandate of Internal Audit, provides a basic definition of the de- partment’s fundamental responsibility and is based on a common perception of auditing. The following two objectives are the core of the mission statement: • that the SAP Group complies with statutory and legal requirements as well as internal guidelines and instructions, and • that Internal Audit strives to add value by proposing management and organi- zation-related