SPANISH TAX AUTHORITY (AEAT)
Senior Internal Auditor
16:45 - 17:35 (04/10/2018)
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.