The Internal Audit Service of the Organisation was established in accordance with the provisions of Article 58 of the Law on District Local Government Organisations, Law No. 37(I)/2022, and reports to the Board of Directors through the Audit Committee.
It constitutes an independent, objective, assurance and consulting activity, designed to add value and improve the Organisation’s operations by adopting a systematic and professional approach to the evaluation and enhancement of the effectiveness of risk management processes, internal control systems, and public governance.
The ultimate goal of the Internal Audit Service is to ensure the efficient, economical, and effective management of the activities of the Limassol District Local Government Organisation (EOA Lemesos), sound financial governance, and the protection of the public interest, by submitting recommendations for the improvement of the Organization's operations. Also considered important are the assurances regarding EOA Lemesos's compliance with the laws and regulations governing its operation, as well as the evaluation of the extent to which performance aligns with the Organisation’s strategic objectives.
Audit work is conducted in accordance with the International Standards for the Professional Practice of Internal Auditing (ISPPIA 2024), applying a structured methodology for audit planning and execution. The Unit carries out scheduled audits, including financial, operational, and compliance audits with applicable legislation, as well as ad hoc special investigations when necessary.