Centre for Excellence

  • ISSA Guidelines:
  • Error, Evasion and Fraud in Social Security Systems

Centre for Excellence

  • ISSA Guidelines:
  • Error, Evasion and Fraud in Social Security Systems

Error, Evasion and Fraud in Social Security Systems -
Guideline 11. Organize the internal audit function and its supervision

The institution develops internal audit functions in order to supervise the internal control structures, which implement actions against error, evasion and fraud.

The development of internal control is part of a process of continuous improvement. The achievement of this should not be based solely on the organizational effort devoted to it, but should be supervised to identify weaknesses and improvements. Such supervision should be provided by a financial audit function, attached to the authority of the chief executive officer.