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Internal Audit Services

Director of the Internal Audit Service

Management of the Internal Audit Service

Headline: Maria del Carmen Bernardo Gomez

Graduate in Law from the Complutense University of Madrid. He has been a member of the Higher Corps of State Tax Inspectors since 1991 and the Higher Corps of State Insurance Inspectors (surplus) since 2003. Inspector of Services of the Ministry of Economy and Finance (2019). He holds a Master's Degree in Public Management from the Institute of Fiscal Studies and the School of Industrial Organization since 2015.

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Until her appointment as Director of the Internal Audit Service by Resolution of July 22, 2022, of the Presidency of the State Agency for Tax Administration, she held the position of Inspector of the Economic and Treasury Services Coordinator in the Internal Audit Service of the State Agency for Tax Administration.

Previously he held various positions in the organization of the State Tax Administration Agency:

  • Deputy Chief Inspector of the Central Information Team of the National Fraud Investigation Office in the Financial and Tax Inspection Department.
  • Head of the Planning and Coordination Unit of the Central Delegation of Large Taxpayers.
  • Deputy Director General of Legal Assistance and Regulatory Coordination of the Tax Management Department.
  • Deputy Assistant Director of the General Subdirectorate of Legal Assistance and Regulatory Coordination of the Tax Management Department.
  • Area Coordinator of the General Subdirectorate of Legal Assistance and Regulatory Coordination of the Tax Management Department.
  • Head of Inspection Unit at the Special Delegation of Catalonia.

Functions of the Service

She will perform the following duties:

  • The internal control of all the Agency's services, through the performance of audits of any kind and nature and the development of permanent control instruments that allow for the evaluation of its effectiveness and efficiency and compliance with the rules and instructions, formulating the proposals or recommendations that derive from this function in the manner established by the provisions regulating its actions.

  • Monitoring compliance with the Agency's plan of objectives and formulating proposals for their adaptation and fulfilment.

  • The prevention and detection of irregular conduct, the coordination, in the manner determined by the General Management of the Agency, of the actions related to the same and, where appropriate, their investigation, as well as the analysis and evaluation of the security systems and the internal control of the Agency.

  • The coordination and development of the functions assigned to it by Royal Decree 1676/2009, of November 13, which regulates the Council for the Defense of the Taxpayer in the State Secretariat of the Treasury and, in particular, those entrusted to the Operational Unit of the aforementioned Council.

  • The report and drafting of the proposals that the head of the Directorate General formulates in compatibility files.

The Internal Audit Service shall be composed of the following bodies with the rank of Sub-Directorate General:

The Inspectors of the Services:

  • Eduardo Córdoba Ocaña

  • Carlos Cornejo Zahonero

  • Julio García Magán

  • Alejandro Luelmo Fernández

  • Tomás Merola Macanás

  • Domingo Molina Moscoso

  • Antonio Montero Domínguez

  • Belen Navarro Heras

  • Rosana Navarro Heras

  • Jaime Parrondo Aymerich

  • Vicente Peirats Cuesta

  • José Alberto Pérez Pérez

  • Luis Mariano Quirós Rodríguez

  • Esteban Roca Morales

  • Roberto Serrano López

  • Pascual Tomás Hernández

The Operational Unit of the Council for the Defence of the Taxpayer:

  • Jaime Parrondo Aymerich