INDEPENDENT INTERNAL AUDIT UNIT

The mission of the Internal Audit Unit is to improve the operation of the Internal Audit System of the Corfu General Hospital.

Objectives of the Internal Audit Unit
The Internal Audit Unit has the following operational objectives:
a) The control of the governance and operating systems and the provision of assurance on their adequacy, with the aim of supporting the entity in achieving its strategic objectives and in taking measures, where required,
b) the provision of advisory services, either as assistance to the head of the entity or within the framework of the annual work programme, with the aim of improving the effectiveness of the entity,
c) ensuring the proper, effective and secure management and use of information systems and
d) the evaluation of the operation, activities and programmes of the entity based on the principles of sound financial management.

Responsibilities of the Internal Audit Unit
The Internal Audit Unit, through the Head and staff, exercises the following responsibilities:
a) Prepares and revises the Internal Audit Manual, which is approved by the head of the entity,
b) Prepares an Annual or Multi-Annual Work Plan, taking into account the strategic and operational priorities of the entity, as well as the assessment of the entity’s risks and opportunities,
c) Plans and carries out scheduled and extraordinary audits of all of the entity’s services, operations, collective bodies, procedures, ongoing projects, and information systems, as identified through the process of evaluating and prioritizing the risks that threaten their operation, according to the likelihood of the risk occurring and its potential consequences,
d) Provides consulting services on all of the services of the body, its functions, its collective bodies, its procedures, the projects carried out, as well as its information systems,
e) checks and provides assurance on the adequacy of the body’s Internal Audit System and suggests relevant improvement proposals,
f) provides consulting services,
g) evaluates the operation of the body based on the principles of sound financial management,
h) checks the correct implementation of the procedures for budget execution, preparation and submission to the Ministry of National Economy and Finance of financial and other reports, as well as the implementation of expenditures and management of the property of the body concerned in order to identify any indications of maladministration, mismanagement, abuse, waste or fraud, as well as whether the body develops appropriate controls to prevent them in the future,
i) checks and evaluates the procedures for preparing the financial and non-financial reports of the entity,
j) evaluates the procedures for planning and executing the operations and programs of the entity,
k) checks the entity’s compliance with applicable legislation, regulations and policies governing its operation,
l) checks the information systems as to their effectiveness in achieving the entity’s objectives,
m) monitors, evaluates and confirms the corrective or improvement actions taken by the entity’s services in compliance with the internal audit proposals, until their final implementation,
n) prepares an Annual Report with Opinion,
o) promptly notifies the competent services and the disciplinary Head, in accordance with applicable provisions, of any indications of fraud or lack of integrity or disciplinary liability of employees and
p) ensures the education and training of internal auditors.

Temporary Head of the Hospital’s Internal Audit Unit is Ms. Vassiliou Sofiana