An independent and objective activity, which provides assurances and advisory services with the aim of adding value to the enterprise and improving its operations and assists in verifying:

Compliance with plans and policies set by senior management

Ensure that the information presented to the Department is accurate and sufficient and that it is based on correct and sound documents

Verify that there is sufficient protection for the assets of the enterprise and the efficiency of its use

The appropriateness of accounting and statistical data and the possibility of relying on them by senior management to make sound decisions

Evaluate the work of individuals and their ability to take responsibility