Internal audit

At Aleatica, our Internal Audit management is based on the statute approved by the Board of Directors, which formalises our structure as an independent and objective audit and advisory function.

Our structure helps safeguard our independence through a dual reporting line:

functionally to the Audit and Risk Committee, and administratively to the CEO.

Our mission, in line with the Institute of Internal Auditors’ Global Standards, is to protect and enhance the company’s value by strengthening governance, risk management, and internal control processes.

2025 achievement highlights

Completion of the digitalisation plan

(2023–2025)
We consolidated the execution of procurement audits through large-scale data analysis in units operating with SAP, enabling more efficient and automated monitoring

Compliance with international standards

On 9 January 2025, we completed the action plan to align our practices with the new Global Standards for Internal Auditing.

Strengthening competencies

We conducted a review of the Internal Audit Competency Framework in July 2025, identifying the gaps needed to design the 2026 technical training plan.

Collaborative auditing

We continued to conduct joint audits with specialised areas such as Safety and Data Protection, optimising the Group's audit map.

For 2026, as part of the organisational changes under the Atenea Program, we will actively explore integrating artificial intelligence into our audit methodologies to enhance efficiency and add value to our function.