The Audit Committee is responsible for auditing the legality and regularity of the DFG’s implementation of the budget and accounting. It may inspect and audit the books and records of the Association as well as its assets. It may also delegate these tasks to individual members or, in the case of certain tasks, to special experts. It appoints external auditors to audit the annual accounts, determines the scale and scope of the audit assignment, receives the auditors’ report, and forwards it to the General Assembly with a recommendation regarding the approval of the actions of the Executive Board.
The committee is chaired by a member of the governing body of a DFG member organisation appointed by the General Assembly. Other voting members of the committee are an elected member of the Senate, a representative of the federal government and a representative of a state government. An additional representative of a state government and two members of the Executive Committee who are not members of the Executive Board attend committee meetings in an advisory capacity.