Senior Internal Auditor



Vicente Peirats Cuesta is currently Senior Auditor at the Internal Audit Service of the Spanish Tax Agency (AEAT), with more than 15 years of experience in the field.

He has held various positions at the Spanish Tax Agency, the Social Security System and the Institute of Statistics, among them Head of AEAT’s International Unit and Director of the IT Social Security Department.

He has participated as technical expert in cooperation projects with tax and customs public organisations in Europe, Africa and Latin America, related in most cases with the strengthening of internal control and audit.

He represented his organization in international associations (OECD’s Forum of Tax Administrations, Intra-European Organisation of Tax Administrations, etc.). He belongs to the team of experts who wrote the “Internal Audit Manual” and the “Normalized Internal Control System” of the CIAT Organisation.

He holds a PhD Degree in Mathematics from the Complutense University, with Honours. His background includes IT, statistical and audit expertise, being also certified in IT audit (CISA), IT risks (CRISC) and quality (EFQM). He is a member of ISACA and the IIA trough AEAT.

He has published specialized papers in functional analysis, applied statistics, use of new technologies, internal audit and risk analysis.


 16:45 - 17:35 (04/10/2018)

 ROOM N105

(ROOM N105) C.S 4.2. Internal Audit in a public multilateral context

The Intra-European Organisation of Tax Administrations (IOTA) is an international association with headquarters in Budapest whose members are Tax Administrations of 45 European countries. Founded in 1996 with the purpose of promoting a fiscal modern system in Europa's Eastern countries, it has evolved towards a wider forum of experience exchanges based on an annual program of activities.

To improve its governance and to exercise an adequate control on the Secretariat, its Chart provides IOTA with an annual internal audit performed by professionals of the member organizations and inspired by standard reference models, mainly COSO.

The internal auditors must check the processes of the organization, examine its viability and economic efficiency, supervise the internal control system, verify the financial reports and address improvement proposals derived from its analysis, helping to mitigate the corporate risks. The internal auditors carry out also a follow-up of the previous recommendations. The internal audits of IOTA include also ordinarily strategic consultancy, at the request of the Executive Council.

The IOTA’s General Assembly selected twice the author to act as one of the internal auditors. He will expose the development of such audits, the key points of internal audit in a public multilateral context, and the tools provided by the COSO framework to cope with this challenge.







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