Internal Audit Reports
The Internal Audit is an integral and essential part of the Internal Control System of the Central Bank of Costa Rica. It must maintain timely and effective participation and coordination with the other system components to meet the objectives that unite them, namely, to ensure legality and efficiency in the internal control systems governing the management of public funds.
Follow-up on these reports is carried out using a matrix in which recommendations that remain under implementation are published on a six-monthly basis. This tool is key to ensuring effective internal audits and to promoting continuous improvement in the organization's processes and controls. Additionally, transparency and traceability are provided in the management of identified findings, enabling responsible areas to monitor progress, identify potential risks, and take timely decisions.
Click here to access the Internal Audit Reports Follow-up Matrix section. (Information in spanish)