Internal Audit
In 2024, two significant events occurred:
the first was the change of leadership in the Internal Audit Department, and the second was the unification of this area with the Risk Department. This integration, coupled with the new leadership, builds upon the collaborative efforts of both areas in the past, paving the way for more efficient and coordinated processes.
In Internal Audit we follow the mission, organisation, roles and responsibilities of the Internal Audit Charter approved by the Board of Directors.
We abide by the international regulations of the Global Institute of Internal Auditors.
We provide audit and consulting services independently and objectively. Our mission is to add value and improve Aleatica’s operations, supporting governance, risk management and internal control processes. We carry out detailed work on the annual plans approved by the Audit and Risk Committee. These plans are global and encompass all processes, business areas and geographies, focusing on identified risks and primarily including the following aspects:
- Financial and Operational Processes.
- Information Technology and Cybersecurity Processes.
- Regulatory Compliance.
In 2024, we successfully completed the Audit Plan. Among the many actions taken this year, the following stand out:
As part of the implementation of the Strategic Digitalisation Plan, we conducted a pilot audit test in the Purchasing process in a Business Unit, which has been automated through a data analytics tool. We are evaluating the results of this test and will implement the improvements in 2025 in order to use this data analytics tool in future audits of the Procurement process.
A gap analysis was conducted on the recent change and issuance of the Global Standards for Internal Auditing by the Global Institute of Internal Auditors. This analysis led to the development of an action plan to address these gaps. We will be executing this plan starting in 2025.
We have conducted collaborative audits based on the audit map from 2023. Specifically, we’ve had the support of Mexican personnel from the Safety department, who primarily contribute their specialised knowledge to the audit process.
Based on the aforementioned audit map, we have coordinated with the Data Protection area to conduct joint audits.