{"id":12741,"date":"2022-02-07T15:08:14","date_gmt":"2022-02-07T15:08:14","guid":{"rendered":"https:\/\/www.lever.gr\/service\/esoterikos-eleghos\/"},"modified":"2025-08-06T07:42:18","modified_gmt":"2025-08-06T07:42:18","slug":"esoterikos-eleghos","status":"publish","type":"service","link":"https:\/\/www.lever.gr\/en\/service\/esoterikos-eleghos\/","title":{"rendered":"Internal Audit"},"content":{"rendered":"\t\t
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\n\t\t\t\t\t\t\t\t\tInternal audit, as defined in the International Standards on Internal Auditing, is a professional and independent evaluation function that provides information and advice on management practices and activities at the level of the ministry\/organisation. It contributes to improving the overall effectiveness and efficiency of government functions, transparency of the decision-making process by providing senior management and elected public officials with assurance on the design and operation of governance, risk management and control processes within their organisations.\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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ISSUE<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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  • Lack of documented procedures and tasks per department<\/span><\/li>
  • Lack of a scientifically structured organisation chart<\/span><\/li>
  • Lack of job descriptions with clear separation of duties<\/span><\/li>
  • Lack of target setting at departmental and staff level<\/span><\/li>
  • Inability of management to exercise control<\/span><\/li>
  • Lack of a feedback mechanism on the effectiveness of procedures<\/span><\/li>
  • Low level of transparency<\/span><\/li>
  • High level of financial risks (material deprivation, loss of claims, wasteful management)<\/span><\/li>
  • Low level of information to citizens on the efficiency of public services<\/span><\/li><\/ul>\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
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    SOLUTION<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    • Mapping of processes with emphasis on those with a financial impact<\/span><\/li>
    • Establishment of a Risk Register with detailed description and assessment<\/span><\/li>
    • Control of processes and their controls\u00a0<\/span><\/li>
    • Establishment of effective controls<\/span><\/li>
    • Regular, ad-hoc and periodic audits in line with changing needs<\/span><\/li>
    • Annual and periodic internal audit reports<\/span><\/li>
    • Identification of weaknesses and threats to management<\/span><\/li>
    • Clearly defined organisational structure<\/span><\/li><\/ul>\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
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      RESULT<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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      • Transparent and efficient procedures\u00a0<\/span><\/li>
      • Increased productivity due to clearly defined tasks<\/span><\/li>
      • Minimisation of financial risks<\/span><\/li>
      • More efficient operations<\/span><\/li>
      • Legal and regulatory compliance<\/span><\/li>
      • Production of systematic and quality information<\/span><\/li>
      • Optimal decision making by management<\/span><\/li>
      • Transparency within the organisation<\/span><\/li>
      • Development of the organisation’s resilience to external factors<\/span><\/li>
      • Increase in citizens’ confidence in public services and organisations<\/span><\/li><\/ul>\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<\/div>\n\t\t","protected":false},"featured_media":11929,"template":"","format":"standard","categories":[44],"tags":[],"class_list":["post-12741","service","type-service","status-publish","format-standard","has-post-thumbnail","hentry","category-dimosia-dikoikisi"],"_links":{"self":[{"href":"https:\/\/www.lever.gr\/en\/wp-json\/wp\/v2\/service\/12741","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lever.gr\/en\/wp-json\/wp\/v2\/service"}],"about":[{"href":"https:\/\/www.lever.gr\/en\/wp-json\/wp\/v2\/types\/service"}],"version-history":[{"count":7,"href":"https:\/\/www.lever.gr\/en\/wp-json\/wp\/v2\/service\/12741\/revisions"}],"predecessor-version":[{"id":15018,"href":"https:\/\/www.lever.gr\/en\/wp-json\/wp\/v2\/service\/12741\/revisions\/15018"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.lever.gr\/en\/wp-json\/wp\/v2\/media\/11929"}],"wp:attachment":[{"href":"https:\/\/www.lever.gr\/en\/wp-json\/wp\/v2\/media?parent=12741"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lever.gr\/en\/wp-json\/wp\/v2\/categories?post=12741"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lever.gr\/en\/wp-json\/wp\/v2\/tags?post=12741"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}