The Internal Audit has its origin in the Law of Creation of the National Coffee Fund, which in Article 1 of Decree 56-99 of April 19, 1999, which reforms Article 6 of Decree 143-93 of September 7, 1993, establishes .
The Administrative Board of the National Coffee Fund will appoint an Internal Auditor who will be in charge of supervising all its activities, and must periodically inform him of the results of his efforts ”.
In the Institutional Organization Chart and in practice, it is shown as a Unit directly dependent on the Administrative Board.
The action of Internal Audit, focuses, as an independent activity in the search to protect the assets of the organization, ensure compliance with regulations, whether internal or external, policies and guidelines, and fundamental management principles, in an objective manner supervision and consulting, designed to add value and improve the operations of an organization. Helps an organization meet its objectives by providing a systematic and disciplined approach to assess and improve the effectiveness of risk management, control and governance processes.