{"id":13309,"date":"2025-05-23T11:53:08","date_gmt":"2025-05-23T11:53:08","guid":{"rendered":"https:\/\/www.lever.gr\/exelixi-esoterikoy-elegchoy-se-ota-a-amp-v-sti-voreia-ellada\/"},"modified":"2025-06-23T21:29:26","modified_gmt":"2025-06-23T21:29:26","slug":"exelixi-esoterikoy-elegchoy-se-ota-a-amp-v-sti-voreia-ellada","status":"publish","type":"post","link":"https:\/\/www.lever.gr\/en\/exelixi-esoterikoy-elegchoy-se-ota-a-amp-v-sti-voreia-ellada\/","title":{"rendered":"Development of Internal Audit in Local Authorities (First & Second Degree) in Northern Greece"},"content":{"rendered":"\t\t
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With the coordination and partnership of <\/span>Lever \u2013 Development Consultants S.A.<\/b>, a member of the <\/span>Samaras & Partners Group<\/b>, numerous local authorities (first and second degree) in Central and Northern Greece have made <\/span>notable progress<\/b> in implementing internal audit procedures, as mandated by <\/span>Law 4795\/2021<\/b>, decision <\/span>\u03a6\u03938\/2020<\/b>, the <\/span>Ministry of the Interior<\/b>, and the <\/span>Hellenic Court of Audit<\/b>.<\/span><\/p>

Examples of such municipalities include:<\/span><\/p>

  • Municipality of Alexandroupolis<\/span><\/li>
  • Municipality of Komotini<\/span><\/li>
  • Municipality of Didymoteicho<\/span><\/li>
  • Municipality of Drama<\/span><\/li>
  • Municipality of Pylaia \u2013 Chortiatis<\/span><\/li>
  • Municipality of Pydna \u2013 Kolindros<\/span><\/li>
  • Municipality of Paranesti<\/span><\/li>
  • Municipality of Lake Plastira<\/span><\/li>
  • Municipality of Farsala<\/span><\/li>
  • Municipality of Elassona<\/span><\/li>
  • Region of Thessaly<\/span><\/li>
  • Municipality of Skiathos<\/span><\/li>
  • Municipality of Skopelos<\/span><\/li><\/ul>

    The successful course of these local authorities is clearly confirmed by <\/span>evaluation reports<\/b> on the progress of their <\/span>Internal Audit Units (IAUs)<\/b> and by the <\/span>regional auditors of the Court of Audit<\/b>, who are the sole evaluators of IAUs in conjunction with <\/span>Audit Committees<\/b>. Despite being located outside the Attica region\u2014away from the central scientific and institutional developments of the country\u2014these municipalities have shown great commitment to adopting <\/span>internal audit principles and standards<\/b> across most of their financial and administrative processes. They have also actively contributed to the adaptation of international standards to the context of the <\/span>Greek public sector<\/b>.<\/span><\/p>

    Based on this effort, the above-mentioned local authorities have <\/span>established effective internal audit systems<\/b>, where control mechanisms function successfully in the daily handling of financial transactions and management of public assets. These are in accordance with the <\/span>guidelines of the National Transparency Authority<\/b>, the <\/span>COSO Committee<\/b>, and internal audit principles. According to <\/span>Law 4795\/2021<\/b>, this ensures the <\/span>provision of quality public services<\/b> and the <\/span>protection of equality, justice, and social solidarity<\/b>.<\/span><\/p>

    Law 4795\/2021, by institutionalizing internal audit in public sector entities, strengthens the <\/span>accountability and integrity mechanisms<\/b> of both first- and second-degree local authorities. This mission is fulfilled through a set of principles whose effectiveness is confirmed by the internal audit function. Specifically:<\/span><\/p>

    • The principle of <\/span>good governance<\/b><\/li>
    • The principle of <\/span>sound administration and legality<\/b><\/li>
    • The principle of <\/span>transparency and accountability<\/b><\/li>
    • The principle of <\/span>efficiency and effectiveness<\/b><\/li>
    • The principle of <\/span>necessity and subsidiarity<\/b><\/li>
    • The principle of <\/span>meritocracy and professionalism<\/b><\/li><\/ul>

      Through effective collaboration with specialized internal audit professionals, significant advances are expected not only in terms of <\/span>transparency and effective corporate governance<\/b> for local authorities in the coming years, but also in improving their <\/span>interactions with external stakeholders<\/b>.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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      With the coordination and partnership of Lever \u2013 Development Consultants S.A., a member of the Samaras & Partners Group, numerous local authorities (first and second degree) in Central and Northern Greece have made notable progress in implementing internal audit procedures, as mandated by Law 4795\/2021, decision \u03a6\u03938\/2020, the Ministry of the Interior, and the Hellenic […]<\/p>\n","protected":false},"author":5,"featured_media":12237,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"wds_primary_category":0,"footnotes":""},"categories":[339],"tags":[340,341,342,343],"class_list":["post-13309","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-en","tag-ota-a-vathmoy-en","tag-ota-v-vathmoy-en","tag-esoterikos-elegchos-en","tag-ota-en"],"_links":{"self":[{"href":"https:\/\/www.lever.gr\/en\/wp-json\/wp\/v2\/posts\/13309","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lever.gr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.lever.gr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.lever.gr\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lever.gr\/en\/wp-json\/wp\/v2\/comments?post=13309"}],"version-history":[{"count":4,"href":"https:\/\/www.lever.gr\/en\/wp-json\/wp\/v2\/posts\/13309\/revisions"}],"predecessor-version":[{"id":13313,"href":"https:\/\/www.lever.gr\/en\/wp-json\/wp\/v2\/posts\/13309\/revisions\/13313"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.lever.gr\/en\/wp-json\/wp\/v2\/media\/12237"}],"wp:attachment":[{"href":"https:\/\/www.lever.gr\/en\/wp-json\/wp\/v2\/media?parent=13309"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lever.gr\/en\/wp-json\/wp\/v2\/categories?post=13309"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lever.gr\/en\/wp-json\/wp\/v2\/tags?post=13309"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}