The Internal Audit performs a very important role as an independent, objective, and consulting activity, it contributes to the accomplishment of institutional objectives through a professional and systematic approach to evaluate and improve the efficacy of the management processes, risk managements, and the control of the Institution, as established in the legal block.

Our dynamic environment establishes a proactive approach and modern management based on the use of updated knowledge, on the search for effective tools to face new challenges, and on the opportune coordination with diverse instances, such as the Active Administration, the Comptroller General of the Republic of Costa Rica, and other subjects interested in the activity and its results.

To conclude the pertinent efforts this Consulting Body finds in the existing legal block its greatest strength, basing its actions on the best principles, standards, and public management practices that guarantee compliance with the institutional objectives.

The substantive task of the Internal Audit is to evaluate public resource management to determine the rationality of the financial information, the degree of objective and target fulfillment, and to evaluate if these resources are managed with economy, efficacy, efficiency, and transparency, in compliance with the valid code of laws.

In this context, the executed tasks look to advise and warn, but also to regulate, since it is a part of the Control and Regulation System of the Public Finance. The results of this task are mainly reports and preventive services that include consultancy, warning, and authorization of books.

The Internal Audit procures a proactive approach, effective and in line with its strategic objectives through the provision of its audit and prevention services, so that its contribution in the accomplishment of these objectives produces positive changes and improvements implemented by the Active Administration, in response to the issued recommendations, consultancies, and warnings.