On October 17, 2025, Law 21,769 was published, creating the Internal Government Auditing Service (“SAIG”).
This is a decentralized public agency of a technical nature with its own legal personality and assets, whose purpose is to strengthen the risk management, internal control and governance processes of the bodies of the State Administration, through assurance and advisory activities in the area of internal auditing, which include the analysis of management with respect to economy, efficiency and effectiveness; compliance with standards and procedures; protection of public resources and probity; and the execution of policies, programs and decisions of the respective authority.
To achieve this objective, the SAIG will be the body in charge of directing and coordinating the Internal Audit Network.
The SAIG will have several functions, among which the following stand out:
- To supervise, coordinate and evaluate the assurance and advisory activities in the previously mentioned government agencies;
- Verify the correct implementation of the recommendations arising from its internal audit processes, and urge that the corresponding responsibilities be pursued in case of noncompliance; and
- To foster and promote assurance and advisory activities in matters of probity and administrative transparency.
At the compliance level, this implies incorporating a culture of compliance in the public sector, as well as adopting policies for risk and process management and accountability.
This prevents risky behavior and ensures the proper use of public resources, strengthening public confidence in the public apparatus.
Its work is complementary to that currently performed by the Office of the Comptroller General of the Republic, generating an internal control prior to external audits.
With respect to implementation, the President of the Republic has one year from the publication of the law to regulate the SAIG’s personnel by means of decrees with the force of law, and to determine the effective date of such personnel and the beginning of the Service’s activities.
The regulation of the Law must be issued within 180 days from the publication of the norm. On the other hand, the first version of the General Government Auditing Policy must be proposed within 180 days from the beginning of the Service’s activities.
