The CENTRAL UNITS OF INTERNAL AUDIT (UCAI) are the organizational units subordinated to the head of the body, organism, senior management organization, attended by the Council of Ministers, national entity, institution or organization that perform the internal audit, methodologically guide and supervise the work of internal auditors in your system.
The Internal Audit Units (UAI) are the organizational units of the intermediate levels of management, subordinated to the highest Chief of these, who are methodologically subordinated to the Central Internal Audit Units and perform the internal audit, methodologically guide and supervise the work of the internal internal auditors, within the scope of their system.
The Internal Internal Auditors (AIB) are directly subordinated to the chief administrative officer at the corresponding level. It is the one that in its field of competence, performs the internal audit and as part of the Internal Control System, acts essentially in the processes of risk identification, supervision and monitoring, being its eminently preventive function. They may be organized by one or more auditors or integrated into audit groups, where appropriate, in entities that are justified by the importance and complexity of the production activity, services or resources that are committed and the risks determined.