INTERNAL AUDIT UNIT.
Under Article 31, paragraph 3 of the founding Law 4602/2019 (A’ 45), an independent Internal Audit Unit (IAU) has been established within EAGME, reporting directly to the General Director of the Authority. The responsibilities of the Internal Audit Unit are defined in paragraph 5 of Article 38 of the founding law and can be summarized as follows:
- Financial and management audit of public accountants and administrators of the Authority; verification of proper expenditure execution, correct collection and reporting of revenues, risk management, and asset management of the Authority, aiming to identify and prevent potential cases of maladministration, mismanagement, abuse, waste, fraud, or corruption.
- Audit of compliance by staff with legal provisions, regulations, circulars, guidelines, decisions of the Administration and the Authority’s Directorates; audit of information systems used in administrative and financial operations; development and evaluation of the adequacy of the Authority’s internal control system for technical, administrative, and financial functions, along with recommendations for improvement.
- Evaluation of the economy, efficiency, and effectiveness of the Authority’s administrative and financial operations, in line with the principle of sound fiscal management.
- Implementation of the Authority’s policy on service quality, as well as the preparation, updating, and overall supervision of the quality management systems of EAGME.
In exercising these responsibilities, the Internal Audit Unit:
- Oversees the development and implementation of an internal control system for EAGME, appropriately adapted to its activities and functions.
- Manages the installation, implementation, and certification of a quality management system in line with ISO 9001:2015, covering all required processes for the delivery of services and “products” offered by the Authority.
- Handles management procedures for the confirmation of accreditation under ISO 17025:2017 for the execution of specific tests and measurements carried out in the laboratories of EAGME (Ornamental Stones “LITHOS”, Bottled Water Quality Control, Solid Industrial Waste & Sludge Hazard Assessment, and the Epirus Regional Unit).
The Internal Audit Unit has been operational since March 2020 and is staffed by one employee, a Mining & Metallurgical Engineer, with 35 years of professional experience.