The Financial Statements, with all of the pieces, are submitted to the independent audit, in compliance with the guidelines of the Complementary Social Security Management Council and Ibracon Technical Standards. Every three years, the auditing company is changed due to the internal determinations of PREVI.
The opinion is issued according to the examinations accomplished by the independent auditors. It is appreciated by the Executive Board and forwarded to the Audit Committee and Board of Trustees, along with the Financial Statements and Actuarial Report.