This model will be used as a reference for the universal implementation to the entire Group an audit plan will be developed anticipating an audit cycle of two years the proper development of the internal auditors will be furthermore strengthened with main direc tion to the professional qualifications (IESOEL, ACCA, CIA, CISA etc.) and specialization advanced capabilities of the installed system for fraud detection will be enhanced quality assurance procedures will be developed, for the services that the GDIA is providing, includ ing self assessment evaluation methodologies and feedback procedures of the audited units and the Management (satisfaction surveys).