Develop the governance of the internal audit by enabling and monitoring the definitions and objectives established by the government of the entity for the supervision of the direction, operation and management of the first and second lines of defense.

Align the planning and execution of the audit for the generation of value in terms of the evaluation and monitoring of compliance with the strategic definitions, the assignment of roles and responsibilities of the organization, the adequate information flows and technological assurance.

Execute and monitor the governance of the internal audit so that it generates value against the achievement of the company’s objectives, the management of risks and operational controls and the compliance with the rules, policies and guidelines.

• It allows incorporating and establishing the framework of recognized professional practices for the exercise of Auditing and the degree of maturity of its application.

   

• It includes the mechanisms to control the evaluation of compliance with international standards and practices requirements related to risk management, control management, social responsibility, quality management and compliance frameworks for social responsibility, environment, health and safety.

   

• It manages the competencies and skills required of the auditor, as well as its work program to support all types of audits, such as internal audits, operational audits, IT audits, supplier audits, risk / control audits and quality audits.

   

• It manages all stages, from audit planning, preparation, definition of schedules, development of plans and checklists, to execution, recording of results, issuing of reports and monitoring.