National Audit System

It is formed by the internal and external audit systems, including the internal auditors of the enterprises and budgeted units, internal audit units that operate in the higher economic organizations and at the level of provincial and municipal directorates, central internal audit units based in the OACE, national entities, banking system, boards of the administration, of the tax administration, as well as the civil and services societies and other organizations that practice the independent audit and the organizational units of the CGR.