The Internal Audit Unit of the Hellenic Pasteur Institute (HPI) was established by Decision No. 685/29 January 2025 (ADA: 9Ι9Σ46ΨΧ6Τ-Φ69) of the Board of Directors, adopted at its 15th meeting held on 11 December 2024. It operates as an autonomous and independent unit at Department level, as published in Government Gazette, Series B, Issue No. 1358/20 March 2025. The Unit reports directly to the Chair of the Board of Directors and cooperates with the Board, thereby ensuring its functional independence. Its activities will be overseen by the Audit Committee once the latter has been established.
The scope of the Internal Audit Unit's responsibilities, as defined in the relevant Government Gazette, and its activities encompass all HPI services (administrative, research and other units), its collective bodies, procedures and operations, the projects implemented by the Institute, as well as its information systems.
The operation of the Autonomous Internal Audit Department is governed by the applicable legislation on the Internal Control System in the Public Sector and, in particular, by Law 4795/2021, as amended from time to time. It also takes into account the International Professional Practices Framework (IPPF), as established by The Institute of Internal Auditors (IIA), and the Internal Control Framework developed by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
In accordance with Laws 4795/2021, 4270/2014 and 3492/2006, the mission of the Autonomous Internal Audit Department is to add value to the Hellenic Pasteur Institute through the following activities:
- Providing assurance services based on the principles of independence and objectivity.
- Improving the Institute's operations with a view to enhancing its effectiveness.
- Ensuring that the Institute's procedures are aligned with and comply with applicable national legislation, regulations and policies established by the Board of Directors.
- Safeguarding and making effective use of the Institute's assets.
- Supporting the achievement of the Institute's objectives.
- Promoting sound and effective management at all levels.
- Preventing mismanagement and corruption.
The Autonomous Internal Audit Department is headed by an employee who meets the eligibility requirements for appointment to a Department-level unit, in accordance with the provisions in force from time to time. Within twelve (12) months of appointment to the Unit, the Head must obtain the Internal Auditor's Certificate of Audit Competence issued by the National Centre for Public Administration and Local Government (EKDDA). The Head has been appointed by decision of the HPI Board of Directors (ADA: Ψ1ΘΡ46ΨΧ6Τ-ΔΒΕ).
The Head of the Autonomous Internal Audit Department performs their duties in accordance with the principles of independence, objectivity and confidentiality and shall not be subject to any interference by HPI management in matters relating to internal audit, the conduct of audits or the content of audit reports.
The duties of the Head and staff of the Autonomous Internal Audit Department are incompatible with any other duties unrelated to the Unit's mandate. The performance of parallel duties is therefore not permitted.
