Internal audit is the central unit that undertakes independent and objective reviews of all areas of operation of the institution, and verifies and certifies compliance with all pertinent laws, rules and regulations. The scope of its work is comprehensive. By undertaking independent and objective reviews of policies, operations, systems and procedures, internal controls, risk management, information management, ICT systems and governance processes, it promotes a disciplined approach to the overall management of the institution.
The International Professional Practices Framework (IPPF) of the Institute of Internal Auditors is the conceptual, authoritative framework that organizes and provides authoritative guidance to internal audit professionals, including those in the field of social security. The four guidelines on this topic elaborate on the internal audit function as it relates to social security administration and, in particular, the communication between the institution’s internal auditor and actuary.