The Internal Audit Unit (UAI) is hierarchically dependent on the Board of Directors of Fábrica Argentina de Aviones “Brig. San Martin” S.A. It reports functionally to the Office of the National Comptroller General (SIGEN). Tasks are performed in compliance with the requirements of Law 24,156 on Financial Administration and Public Sector Control Systems, and its regulatory decree (Decree No. 1344/07).
Resolution 152/2002 – Government Internal Audit Standards.
Resolution 390/2019 – Head Internal Auditor Profile.
Resolution 73/2010 – Report and Observation Tracking System.
Resolution 37/2006 – Minimum Internal Control Standards for Good Corporate Governance of State-Owned Companies and Societies.
Resolution 3/2011 – Government Internal Control Manual.
To issue an opinion regarding the effectiveness of internal control within the organization.
To conclude on the effectiveness of achieving established objectives and compliance with regulations.
To report on management results concerning the objectives of economy, efficacy, and efficiency.
Regarding observed deviations, to identify the causes of detected failures and provide recommendations with proposals that promote procedural compliance and the establishment of acceptable practices.
To provide the auditee with the opportunity to prevent potential risks or problems and correct detected deviations, contributing systematically to continuous improvement.
Based on a Risk Assessment methodology, an Annual Audit Plan is developed, which must be approved by Senior Management and the Office of the National Comptroller General (SIGEN).
Year-End Closing Procedures 2024 | Administration and Finance
Use of Overtime Hours, January 18–19, 2025 | Various
Milestone Billing | Commercial and Administration and Finance
Opinion on Fiscal Loss in Debt Capitalization Process | Administration and Finance
KC-390 Operational Processes | Manufacturing
Review of the Purchase Order Issuance Process: 23938, 23941, 24018, 24019 and 24020 | Supply Chain
Budget Formulation and Execution | Administration and Finance
Insurance Broker Selection Process | Legal Affairs
Commercial Contracts | Business Development
Human Capital – Disability | Human Resources
Agreements with National Universities | Human Resources
Warehouse Management 2025 | Various
IT 4 – Critical IT Projects for Organizational Management | Information and Communication Technology
Use of Corporate Credit Cards | Administration and Finance
Facility Survey (Buildings) | Asset Security
System Access Security | Information and Communication Technology
Year-End Closing Procedures 2025 | Administration and Finance
Procurement and Contracting Process for Recurring Suppliers | Supply Chain
Savings and Investment Account 2025 | Administration and Finance
The Office of the National Comptroller General (SIGEN) publishes Internal Control System Evaluation Reports and Control Reports conducted at FAdeA in its search engine. To consult them, visit www.sigen.gob.ar or submit a written request to Sindicatura General de la Nación, Av. Corrientes 381/9, C1043AAD, Autonomous City of Buenos Aires.
In accordance with the provisions of SIGEN Resolution No. 206/2022, the FAdeA Audit Committee was created. This Committee is a collegial body whose objective is to ensure that the company maintains solid and effective administrative-accounting internal control processes based on criteria of integrity, transparency, sustainability, ethics, and the principles set forth in the current regulatory framework.