Internal audit
Two key developments occurred in 2024:
a change in the head of Internal Audit and the integration of the Audit and Risk areas. This integration, under new leadership, builds on past collaboration and enables a shift towards more efficient, coordinated processes.
Internal Audit adheres to the mission, organisation, functions, and responsibilities set out in the Internal Audit Charter approved by the Board of Directors.
Our operations follow the international standards of the Global Institute of Internal Auditors.
We provide independent and objective auditing and consulting services, aiming to add value and enhance Aleatica Mexico’s operations by supporting governance, risk management, and internal control processes. Our work is based on annual plans approved by the Audit Committee and covers all processes at Aleatica Mexico, with a focus on identified risks, particularly:
- Financial and Operational Processes.
- Information Technology and Cybersecurity Processes.
- Regulatory Compliance.
In 2024, we successfully completed the Audit Plan, which includes the following key highlights:
A pilot audit of the Purchasing process in the Mexico Business Unit, part of the Strategic Digitisation Plan, using a data analytics tool. Results from this pilot will inform improvements in 2025 for future audits.
A gap analysis was conducted in response to the recent update to the Global Internal Audit Standards by the Global Institute of Internal Auditors. An action plan was developed to address these gaps and will be implemented in 2025.
Collaborative audits were conducted based on the 2023 assurance map, with support from the Mexico Safety team, contributing their specialised knowledge.
Joint audits were carried out with the Data Protection area as a result of the assurance map.