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PwC Award 2022

Photo gallery of the four award winners with the organizers from PwC and TU-Dortmund © IRWP - TU Dortmund

On June 28, 2022, the auditing and consulting firm PricewaterhouseCoopers awarded the best final theses in the field of accounting at the Faculty of Business and Economics at TU Dortmund University. For the 27th award ceremony, the prize winners were selected from all students who wrote their final thesis in the subjects of corporate accounting and controlling, international accounting and auditing, and corporate taxation in the winter semester 2021/2022.

The bachelor thesis "Digitization in Auditing - Detecting Fraud and Manipulation in Auditing" by Linda-Kassandra Ruszczak shows how blockchain could provide high added value to auditing in the future. Today's digital prevention measures are not yet sufficient to provide complete protection against financial statement fraud. In the future, the auditing profession could change further and contribute significantly to the prevention of accounting fraud.

The bachelor thesis "On the Importance of Process Mining for the Future of Auditing" by Lucas Pell uncovers opportunities and risks of the transition to Audit 3.0 resulting from the integration of data analytics into auditing. In addition, the future evolution to Audit 4.0 is also addressed by looking at the possibility of full automation.

Martin Bobb's master's thesis examined the limits and possibilities of open book accounting, with a particular focus on data sovereignty. The results of the empirical investigation show that the introduction of Open Book Accounting represents the ideal state in the long term, both in direct and indirect collaboration throughout the supply chain. However, among other things, the influence of data sovereignty does not represent the necessary effect to help the concept of Open Book Accounting to penetrate the market.

Jona Stöcker wrote his master's thesis on "Internal accounting of IT services in the area of Big Data Analytics at Wilo Se". The central results of this work are that cloud computing billing is based on use cases according to the so-called pay-per-use principle. While use cases of individual departments can be charged according to performance by means of an appropriately selected structure, costs of personnel and central resources, such as those of the central data lake, must be calculated and allocated proportionally. 

We congratulate the winners and wish them all the best for the future!



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Location & approach

The campus of TU Dort­mund University is located close to interstate junction Dort­mund West, where the Sauerlandlinie A 45 (Frankfurt-Dort­mund) crosses the Ruhrschnellweg B 1 / A 40. The best interstate exit to take from A 45 is "Dort­mund-Eichlinghofen" (closer to Campus Süd), and from B 1 / A 40 "Dort­mund-Dorstfeld" (closer to Campus Nord). Signs for the uni­ver­si­ty are located at both exits. Also, there is a new exit before you pass over the B 1-bridge leading into Dort­mund.

To get from Campus North to Campus South by car, there is the connection via Vogelpothsweg/Baroper Straße. We recommend you leave your car on one of the parking lots at Campus North and use the H-Bahn (suspended monorail system), which conveniently connects the two campuses.

TU Dort­mund University has its own train station ("Dort­mund Uni­ver­si­tät"). From there, suburban trains (S-Bahn) leave for Dort­mund main station ("Dort­mund Hauptbahnhof") and Düsseldorf main station via the "Düsseldorf Airport Train Station" (take S-Bahn number 1, which leaves every 20 or 30 minutes). The uni­ver­si­ty is easily reached from Bochum, Essen, Mülheim an der Ruhr and Duisburg.

You can also take the bus or subway train from Dort­mund city to the uni­ver­si­ty: From Dort­mund main station, you can take any train bound for the Station "Stadtgarten", usually lines U41, U45, U 47 and U49. At "Stadtgarten" you switch trains and get on line U42 towards "Hombruch". Look out for the Station "An der Palmweide". From the bus stop just across the road, busses bound for TU Dort­mund University leave every ten minutes (445, 447 and 462). Another option is to take the subway routes U41, U45, U47 and U49 from Dort­mund main station to the stop "Dort­mund Kampstraße". From there, take U43 or U44 to the stop "Dort­mund Wittener Straße". Switch to bus line 447 and get off at "Dort­mund Uni­ver­si­tät S".

The H-Bahn is one of the hallmarks of TU Dort­mund University. There are two stations on Campus Nord. One ("Dort­mund Uni­ver­si­tät S") is directly located at the suburban train stop, which connects the uni­ver­si­ty directly with the city of Dort­mund and the rest of the Ruhr Area. Also from this station, there are connections to the "Technologiepark" and (via Campus Süd) Eichlinghofen. The other station is located at the dining hall at Campus Nord and offers a direct connection to Campus Süd every five minutes.

The AirportExpress is a fast and convenient means of transport from Dortmund Airport (DTM) to Dortmund Central Station, taking you there in little more than 20 minutes. From Dortmund Central Station, you can continue to the university campus by interurban railway (S-Bahn). A larger range of international flight connections is offered at Düsseldorf Airport (DUS), which is about 60 kilometres away and can be directly reached by S-Bahn from the university station.

The facilities of TU Dortmund University are spread over two campuses, the larger Campus North and the smaller Campus South. Additionally, some areas of the university are located in the adjacent "Technologiepark".

Street navigation from and to the TU Dortmund University:

OpenStreetMap Routing Machine

The document and the graphic represent the motorways and federal highways around the TU Dortmund University in a very simplified way:

Environment map (PDF)

Environment map (graphic)

This interactive map helps you find and navigate between facilities and buildings on campus:

Interactive campus map

This document contains a simple campus map in German and English:

Campus map (PDF)