Board of Directors
The board of directors, or the body entrusted with this responsibility, fulfills its oversight duties in accordance with independently established requirements and expectations that are separate from those of senior management.
Top Managers
The senior manager is responsible for establishing an effective internal control system within the institution, overseeing its operation, and enhancing it through necessary measures. The senior manager owns the internal control system and typically monitors and ensures that the institution’s activities align with its objectives, thereby ensuring the system’s proper functioning.
Unit Managers
Unit managers are responsible for creating an effective internal control system within their respective units, ensuring implementation, monitoring performance, and addressing weaknesses.
Employees
Internal control is a collective duty for all personnel within the institution. Every employee plays a crucial role in implementing the internal control system. It is not restricted to a specific department but instead integrated into the activities of all institution members. Therefore, it should not be viewed as an additional task but rather a fundamental responsibility.
Internal Audit Unit
The Internal Audit Unit contributes to the development of the internal control system by continuously evaluating its design and operation, identifying strengths and weaknesses, and providing assessments and recommendations for improvement.
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