It is an independent, objective assurance and advisory activity within the Organization.
Contribute to the achievement of the Organization`s objectives by using a systematic, methodical approach to assess and improve the effectiveness of governance, risk management and control processes.
- Adds value and improves the operations of the organization
- It enhances accountability, transparency and operational efficiency within the Organization.
Internal Audit (IA) is an independent and objective assurance and consulting activity designed to add value and improve an organization's operations. It helps the organization to achieve its objectives by taking a systematic, professional approach to assessing and improving the effectiveness of its risk management processes, internal control systems and corporate governance.
Internal Control Systems (ICS) are any actions taken by management and/or administration to ensure rational risk management and increase the likelihood of success of the defined objectives.
The Internal Audit function always operates in accordance with theInternational Professional Practice Framework (International Professional Practice Framework– IPPF) και η συμμόρφωση με τα Διεθνή Πρότυπα για την Επαγγελματική Εφαρμογή του Εσωτερικού Ελέγχου (Πρότυπα) είναι θεμελιώδης, προκειμένου οι εσωτερικοί ελεγκτές να ανταποκριθούν στις υποχρεώσεις τους.
Theσκοπός των Προτύπων είναι να :
A Code of Ethics based on the International Institute of Internal Auditors- IIA (IPPF) has also been approved by the NDLGO and is applied. The purpose of the IIA Code of Ethics is to promote a culture of ethics in the internal audit profession https://na.theiia.org/translations/PublicDocuments/Code-of-Ethics-Greek.pdf
- The Provincial Self-Government Organizations Act of 2022 (37(I)/2022:
- Global Standards for the Professional Practice of Internal Auditing (ISPPIA 2024).
- Code of Ethics
Implement the Institute of Internal Auditors' Code of Ethics for Internal Auditors.
The Audit Committee is established by the Management Board of the Agency and is composed of 5 members of the Council. The purpose of the Audit Committee is to help strengthen the Board of Directors' oversight of the Agency by overseeing the financial reporting processes, policies and the Internal Audit system, monitoring the Agency's compliance with applicable laws, regulations and the Code of Conduct.
One of the elected members of the Audit Committee is appointed as its chairman and has the power to:
The Internal Audit Unit is accountable to the EEA Audit Committee which approved on 16/9/2024:
– Τον καταστατικό χάρτη λειτουργίας της Μονάδας Εσωτερικού Ελέγχου (Internal Audit Charter),
- The Internal Audit Strategy,
- The Internal Audit Manual,
- The Annual Programme of the Internal Audit Unit.