• Review, analyze and examine the financial movements, and observe that they are produced in a reliable manner and in accordance with the established rules, checking the initial balance, the reserves, the distribution of dividends and benefits, and the accounting situation.
• Verify that the company's own funds (capital and reserves) exist, are its property and are correctly valued in the annual accounts according to the General Accounting Plan.
• Prepare audit reports of an economic and financial nature, and validate that the financial information of the company is relevant, reliable and real.
• Verify that there is a good internal control system according to the control objectives that the company has set. This implies the verification that the efficiency and productivity objectives that are defined have been reached.
• Propose corrective actions of the internal control of the company based on the analysis of the system with the aim of guaranteeing the integrity of the same.