[article 11 of the Organic Regulation of the Services Units of the University of Minho, published in the Official Gazette, Diário da República, 2nd series, no. 100/2020, of 7 May]
“The Assessment and Internal Audit Office is particularly responsible for:
a. Proposing the annual internal audit plan, implementing the approved plan and preparing the respective report;
b. Developing audit activities in accordance with the annual audit plan approved by the Rector and issuing the respective reports;
c. Verifying compliance with legal and regulatory provisions for auditing;
d. Analysing and assessing efficiency and efficacy, in terms of economy, of the activities carried out by the service, detecting and characterising the factors and situations that condition or impede the achievement of the objectives defined above for auditing;
e. Proposing improvements to risk management, governance and control processes;
f. Organising and keeping general and internal regulations updated, in a systematised and accessible manner;
g. Monitoring external audits and coordinating the preparation of cross-reporting, as well as cooperating with the Statutory Auditor whenever necessary;
h. Developing awareness-raising actions with the Organic Units, the Administration and the other University Services in order to manage to improve the procedures adopted.”
