The internal audit department is directly subordinate to the director of the VFN, which guarantees its functional independence and organizational separation from the management executive structures of the VFN.

Internal Audit Department:

• provides direct support for effective management and strategic decisions of the VFN management;
• evaluates the effectiveness, efficiency and economy of the use of available material, technological, financial and human resources;
• in cooperation with specialist departments, defines the requirements for the creation and modification of VFN's internal standards for management purposes;
• fulfills the function of the internal audit department in VFN in the sense of Act No. 320/2001 Coll., on financial control in public administration;
• submits recommendations to improve the management of VFN's operational and financial activities, optimize processes and improve VFN's internal control system;
• is the guarantor of the central record of internal controls in connection with the annual plan of internal control activities in VFN;
• is the guarantor of the central registration of VFN inspections by external inspection bodies;
• is the guarantor of the central register of corrupt acts and the internal anti-corruption program of the VFN.