The internal auditor is responsible for planning and organizing internal audits; testing, analyzing, and assessing all operational functions within the ACA’s competences; assessment of systems and internal audit processes based on risk management; providing assessments, advice, and expert opinions upon introducing new systems, procedures or tasks; developing strategic plans, operational activities and work programs, and monitoring their execution; drafting the annual report on internal audit results; preparing the report on the completed audit and giving recommendations, opinions and assessment of the audit, which are to be submitted to the director; carrying out auditing activities at the request of the director or as required; conducting audits of the spending of European Union funds, and those from other international organizations and institutions; cooperating with the State Audit Institution, other state authorities, international and domestic professional institutions and associations, and the Central Harmonization Unit; and any other activities at the request of the director.