Internal Audit

Internal audit is the audit mechanism that determines whether public expenditure has been used economically, effectively and efficiently, and prevents errors and deficiencies from arising, under Article 63 of the Public Financial Management and Control Law No. 5018. Internal audit is carried out both by the internal auditors referred to in Law No. 5018 and by the inspection and preliminary examination units appointed under contracting authorities' own internal legislation. As internal audit alone is not sufficient, it must be combined with external audit to ensure transparency.