4.5.2. Incompatibilities and investigation of conducts

The Internal Audit Service carries out the functions of prevention, detection and investigation of possible irregular conducts of the Agency's employees, on the basis of taxpayers' complaints or other sources or actions of the Service itself in its internal control functions. In 2013, the number of reserved investigations which originated a report of the Internal Audit Service was 30. During 2014, 23 reserved investigation reports were made.

Additionally, it is entrusted with regarding the application of the regulations on incompatibilities of staff in the service of the Public Administrations. The Internal Audit Service draws up proposals and the report on the applications presented by the Tax Agency's staff both for authorisation of compatibility with other public activities and for recognition of compatibility with private activities, which the head of the Directorate-General must formulate in the compatibility files. In 2014, 90 compatibility files were reported. In 2013, 111 files were reported.