Digitales Internes Kontrollsystem in der öffentlichen Verwaltung

: Chancen, Herausforderungen und Zukunftsperspektiven

Abstract

This bachelor thesis deals with the analysis and introduction of an internal control system in a public administration. In view of growing complexity, limited resources and increasing risks - for example due to financial bottlenecks, regulatory requirements or structural changes - the need for effective management and control instruments is becoming ever greater. For this reason, this thesis attempts to illustrate the importance of the ICS as a central management and security instrument and to develop recommendations for practical implementation and further development. In the first part of the thesis, theoretical foundations are laid. This includes the embedding of the ICS in higher-level management structures such as governance, risk management and compliance as well as an analysis of established models such as the COSO framework. In addition, the legal framework - such as the 2015 Ordinance on the Appropriation and Closing of Accounts - and international INTOSAI guidelines are considered. These foundations form the basis for a systematic understanding of the ICS in the public sector. Another part of the thesis focuses on how an ICS can be used in real-life practice at different responsibility levels – from political leaders to management and daily operations. It explains how an ICS should be included in strategy, organizational structures, and everyday processes. Topics like process analysis, standardization of procedures, and useful control measures are discussed in more detail. Maturity models are used to evaluate how far an organization has developed its ICS. The next chapter focuses on the digitalisation of internal control systems. In this regard, new technologies are examined in more detail. In particular, artificial intelligence, automation, process mining and process design are examined in more detail. These technologies can support processes better and guidelines can be analysed more precisely as a result. In the course of this, data protection guidelines are also addressed. Finally, the bachelor thesis is summarised and the research questions are answered. It is concluded that an ICS offers legal and financial security, provided it is used correctly and effectively.

Date of Award	2025
Original language	German (Austria)
Supervisor	Andrea Rockenbauer (Supervisor)