Reporting to the Board of Directors the Internal Auditor has the following responsibilities: – Develop an annual audit program for HR management (files and career of personnel). – Identify, prevent and propose correction for illegal, fraudulent or accidental acts as well as any other act contrary to the spirit ethics or code of conduct and legal texts. – Develop quantitative and qualitative evaluation performance indicators and achievement of objectives for different departments/units. – Evaluate the effectiveness of procedures and propose appropriate reviews when need arise. Conduct audit exercise on financial management of the institution: – Develop an annual audit program for financial transactions and evaluate its implementation periodically. – Give opinions on periodical financial statements produced by competent authorities. – Make proposal for internal control procedures on basis of subscription operations, tariff procedures and management procedures (expenditure and revenues). – Supervise budget implementation in progress and a posterior. – Check the implementation and compliance with procedures of budgetary control by units Audit on Assets of the institution: – Check the safety level of keeping institution assets. – Suggest indicators capable to trigger physical controls at the level of agencies and offices – Carry out physical checks of institution assets. – Control how material resources allocated to different units have been used.