4.5.1. Internal control

As a specialised organ of internal control, it has the mission of assessing the internal control system and promoting its development by performing inspections of services and audits on the Agency's central and territorial organs.

Inspection actions:

The inspection actions of the Audit Service are subject to the planning principle established in accordance with the regulations for the General Inspectorate, drawing up on an annual basis the Action Plan of the Inspection of Services, which is approved by the President of the Agency.

As a result of these inspection actions of services, the Internal Audit Service draws up reports which contain recommendations to the Agency's Departments (motions) and the Managements of audited Units (proposals).

In 2014, 91 reports were drafted on results of the management, which represented the issuance of 17 motions and 455 proposals. These figures are similar to 2013, when 95 reports, 12 motions and 507 proposals were drafted.

Permanent monitoring and evaluation of the internal control systems management, risks and conducts

The Internal Audit Service carries out this monitoring and evaluation via the broadest cooperation with the Departments and Central Services and with the various Territorial Delegations.

The institutional cooperation with the various Departments is also carried out through the work of the various Sectorial Security and Control Commissions created in the Tax Agency for the following areas or sectors: Tax Management, Financial and Tax Inspection, Collection, Customs and Excise Duties and Customs Surveillance, General Security and Economic Management and Tax Computing.