Internal audit

An internal audit is an independent and objective activity, whose aim is to help the unit manager realize goals and objectives through a systematic evaluation of administrative control and advisory activities.

An internal audit is the totality of activities, through which the executive receives an evaluation of the functioning of the unit in the financial management with regard to: efficiency, legality, efficacy, reliability, transparency, and openness. Detailed conditions of the internal audit are contained within the audit plan, taking into consideration a documented analysis of areas of risk for the unit, including the following:

  • aims and tasks of the unit,
  • relevant risks having an effect on the achievement of the aims and tasks of the unit,
  • existing systems of control and administration within the unit,
  • risk factors taking into account the complexity of activity carried out by the unit, the number, type and size of financial operations, the number and professional qualifications of employees, and organizational and legal changes.

We base services in units of the public finance sector on the standards for internal audits contained within the International Standards for the Professional Practice of Internal Auditing, adopted by the Minister of Finance with the consent of the Institute of Internal Auditors.


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