The Central Internal Audit Units (UCAI) are the organizational units subordinate to the head of the body, agency, higher management organization, overseen by the Council of Ministers, national entity, institution or organization that carry out internal auditing, provide methodological guidance and supervise the work of internal auditors in their system.
The Internal Audit Units (UAI) are the organizational units of intermediate management levels, subordinate to their highest Chief, which are methodologically subordinated to the Central Internal Audit Units and carry out internal auditing, provide methodological guidance and supervise the work of base internal auditors, within the scope of their system.
The Base Internal Auditors (AIB) are directly subordinate to the highest administrative management chief at the corresponding level. They are those who, within their scope of competence, carry out internal auditing and, as part of the Internal Control System, act essentially in the processes of risk identification, supervision and monitoring, with their function being eminently preventive. They may be organized as one or more auditors or integrated into audit groups, when appropriate, in entities where it is justified by the importance and complexity of the production activity, services or the resources committed and the risks identified.