{"id":2234,"date":"2023-03-15T10:40:03","date_gmt":"2023-03-15T08:40:03","guid":{"rendered":"https:\/\/www.ucy.ac.cy\/internalaudit2\/?page_id=2234"},"modified":"2026-04-07T09:20:04","modified_gmt":"2026-04-07T06:20:04","slug":"audit-procedures","status":"publish","type":"page","link":"https:\/\/www.ucy.ac.cy\/internalaudit\/home\/audit-procedures\/","title":{"rendered":"\u0394\u0399\u0391\u0394\u0399\u039a\u0391\u03a3\u0399\u0395\u03a3 \u0395\u039b\u0395\u0393\u03a7\u039f\u03a5"},"content":{"rendered":"<div style=\"text-align: justify;\">\u039f\u03b9 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b5\u03c2 \u03c4\u03b7\u03c2 \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2 \u0395\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03b4\u03b9\u03b5\u03be\u03ac\u03b3\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03b2\u03ac\u03c3\u03b7 \u03c4\u03bf\u03bd \u039a\u03ce\u03b4\u03b9\u03ba\u03b1 \u0394\u03b5\u03bf\u03bd\u03c4\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b1 \u0394\u03b9\u03b5\u03b8\u03bd\u03ae \u03a0\u03c1\u03cc\u03c4\u03c5\u03c0\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u0395\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae \u0395\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae \u03c4\u03bf\u03c5 \u0395\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5.<\/div>\n<div style=\"text-align: justify;\"><strong>1. \u0395\u03c4\u03bf\u03b9\u03bc\u03b1\u03c3\u03af\u03b1 \u03ba\u03b1\u03b9 \u0388\u03b3\u03ba\u03c1\u03b9\u03c3\u03b7 \u03a0\u03c1\u03bf\u03b3\u03c1\u03ac\u03bc\u03bc\u03b1\u03c4\u03bf\u03c2 \u0395\u03c1\u03b3\u03b1\u03c3\u03b9\u03ce\u03bd \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5:<\/strong><\/div>\n<div style=\"text-align: justify;\"><\/div>\n<div style=\"text-align: justify;\">\u0397 \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1 \u0395\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03ba\u03b1\u03c4\u03b1\u03c1\u03c4\u03af\u03b6\u03b5\u03b9 \u03ad\u03bd\u03b1 \u03bc\u03bf\u03bd\u03bf\u03b5\u03c4\u03ad\u03c2, \u03b4\u03b9\u03b5\u03c4\u03ad\u03c2 \u03ae \u03c4\u03c1\u03b9\u03b5\u03c4\u03ad\u03c2 \u03c0\u03c1\u03cc\u03b3\u03c1\u03b1\u03bc\u03bc\u03b1 \u03b5\u03c1\u03b3\u03b1\u03c3\u03b9\u03ce\u03bd \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5, \u03b2\u03b1\u03c3\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf \u03c3\u03b5 \u03bc\u03b9\u03b1 \u03ba\u03b1\u03c4\u03ac\u03bb\u03bb\u03b7\u03bb\u03b7 \u03bc\u03ad\u03b8\u03bf\u03b4\u03bf \u03b1\u03be\u03b9\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7\u03c2 \u03ba\u03b9\u03bd\u03b4\u03cd\u03bd\u03c9\u03bd, \u03c3\u03c5\u03bc\u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03b1\u03bd\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd \u03bf\u03c0\u03bf\u03b9\u03c9\u03bd\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03ba\u03b9\u03bd\u03b4\u03cd\u03bd\u03c9\u03bd \u03ae \u03b1\u03bd\u03b7\u03c3\u03c5\u03c7\u03b9\u03ce\u03bd \u03c0\u03bf\u03c5 \u03b1\u03bd\u03b1\u03b3\u03bd\u03c9\u03c1\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b1 \u0391\u03bd\u03ce\u03c4\u03b5\u03c1\u03b1 \u0394\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ac \/ \u0395\u03ba\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03b9\u03ba\u03ac \u038c\u03c1\u03b3\u03b1\u03bd\u03b1 \u03c4\u03bf\u03c5 \u03a0\u03b1\u03bd\u03b5\u03c0\u03b9\u03c3\u03c4\u03b7\u03bc\u03af\u03bf\u03c5 \u03ae \u03c4\u03b7\u03bd \u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5. \u03a4\u03bf \u03a0\u03c1\u03cc\u03b3\u03c1\u03b1\u03bc\u03bc\u03b1 \u0395\u03c1\u03b3\u03b1\u03c3\u03b9\u03ce\u03bd \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03c5\u03c0\u03bf\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03ad\u03b3\u03ba\u03c1\u03b9\u03c3\u03b7 \u03c3\u03c4\u03b7\u03bd \u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5, \u03c3\u03c4\u03b7\u03bd \u03b1\u03c1\u03c7\u03ae \u03c4\u03bf\u03c5 \u03ad\u03c4\u03bf\u03c5\u03c2 \u03ba\u03b1\u03b9 \u03b1\u03bd\u03b1\u03b8\u03b5\u03c9\u03c1\u03b5\u03af\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03bf\u03c0\u03bf\u03b9\u03bf\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03c3\u03c4\u03ac\u03b4\u03b9\u03bf \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7 \u03b4\u03b9\u03ac\u03c1\u03ba\u03b5\u03b9\u03b1 \u03c4\u03bf\u03c5 \u03ad\u03c4\u03bf\u03c5\u03c2, \u03cc\u03c4\u03b1\u03bd \u03ba\u03c1\u03b9\u03b8\u03b5\u03af \u03b1\u03bd\u03b1\u03b3\u03ba\u03b1\u03af\u03bf.<\/div>\n<div style=\"text-align: justify;\"><strong>2. \u03a3\u03c4\u03ac\u03b4\u03b9\u03b1 \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5:<\/strong><\/div>\n<div style=\"text-align: justify;\"><strong><em>\u0395\u03bd\u03b1\u03c1\u03ba\u03c4\u03ae\u03c1\u03b9\u03b1 \u03c3\u03c5\u03bd\u03ac\u03bd\u03c4\u03b7\u03c3\u03b7<\/em><\/strong><\/div>\n<div style=\"text-align: justify;\"><\/div>\n<div style=\"text-align: justify;\">\u039f\u03b9 \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b5\u03c2 \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03b1\u03c1\u03c7\u03af\u03b6\u03bf\u03c5\u03bd \u03bc\u03b5 \u03bc\u03b9\u03b1\u03bd \u03b5\u03bd\u03b1\u03c1\u03ba\u03c4\u03ae\u03c1\u03b9\u03b1 \u03c3\u03c5\u03bd\u03ac\u03bd\u03c4\u03b7\u03c3\u03b7, \u03b3\u03b9\u03b1 \u03c3\u03c5\u03b6\u03ae\u03c4\u03b7\u03c3\u03b7 \u03bc\u03b5\u03c4\u03b1\u03be\u03cd \u039b\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03ce\u03bd \u03c4\u03b7\u03c2 \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2 \u0395\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03ba\u03b1\u03b9 \u039b\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03ce\u03bd \u03c4\u03bf\u03c5 \u03b5\u03bb\u03b5\u03b3\u03c7\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5 \u03a4\u03bc\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \/ \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2, \u03c4\u03bf\u03c5 \u03c3\u03ba\u03bf\u03c0\u03bf\u03cd \u03ba\u03b1\u03b9 \u03c3\u03c4\u03cc\u03c7\u03bf\u03c5 \u03c4\u03bf\u03c5 \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5. \u039f\u03b9 \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b5\u03c2 \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03b1\u03c1\u03c7\u03af\u03c3\u03bf\u03c5\u03bd \u03c7\u03c9\u03c1\u03af\u03c2 \u03ba\u03b1\u03bc\u03af\u03b1 \u03b5\u03b9\u03b4\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03ae \u03c3\u03c5\u03bd\u03ac\u03bd\u03c4\u03b7\u03c3\u03b7, \u03b1\u03bd \u03ba\u03c1\u03b9\u03b8\u03b5\u03af \u03cc\u03c4\u03b9 \u03bf \u03b1\u03b9\u03c6\u03bd\u03af\u03b4\u03b9\u03bf\u03c2 \u03ad\u03bb\u03b5\u03b3\u03c7\u03bf\u03c2 \u03b4\u03b9\u03b1\u03c3\u03c6\u03b1\u03bb\u03af\u03b6\u03b5\u03b9 \u03ba\u03b1\u03bb\u03cd\u03c4\u03b5\u03c1\u03b1 \u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03c4\u03c5\u03c7\u03af\u03b1 \u03c4\u03c9\u03bd \u03c3\u03c4\u03cc\u03c7\u03c9\u03bd \u03c4\u03bf\u03c5 \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5.<\/div>\n<div style=\"text-align: justify;\"><em><strong>\u0394\u03b9\u03b5\u03be\u03b1\u03b3\u03c9\u03b3\u03ae \u03b5\u03c1\u03b3\u03b1\u03c3\u03b9\u03ce\u03bd \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5<\/strong><\/em><\/div>\n<div style=\"text-align: justify;\"><\/div>\n<div style=\"text-align: justify;\">\u0395\u03c6\u03cc\u03c3\u03bf\u03bd \u03ba\u03ac\u03b8\u03b5 \u03ad\u03bb\u03b5\u03b3\u03c7\u03bf\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03bc\u03bf\u03bd\u03b1\u03b4\u03b9\u03ba\u03cc\u03c2, \u03bf\u03b9 \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b5\u03c2 \u03b4\u03b9\u03b5\u03be\u03b1\u03b3\u03c9\u03b3\u03ae\u03c2 \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03b4\u03b9\u03b1\u03c6\u03ad\u03c1\u03bf\u03c5\u03bd. \u03a3&#8217; \u03ad\u03bd\u03b1\u03bd \u03c4\u03c5\u03c0\u03b9\u03ba\u03cc \u03ad\u03bb\u03b5\u03b3\u03c7\u03bf, \u03bf\u03b9 \u039b\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03bf\u03af \u03c4\u03b7\u03c2 \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2 \u0395\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03b1\u03be\u03b9\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bd \u03c4\u03b7\u03bd \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03b5\u03c3\u03bc\u03b1\u03c4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1 \u03c4\u03c9\u03bd \u03c3\u03c5\u03c3\u03c4\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5, \u03c0\u03bf\u03c5 \u03c3\u03c7\u03b5\u03b4\u03b9\u03ac\u03c3\u03c4\u03b7\u03ba\u03b1\u03bd \u03ba\u03b1\u03b9 \u03c5\u03b9\u03bf\u03b8\u03b5\u03c4\u03ae\u03b8\u03b7\u03ba\u03b1\u03bd \u03c3\u03b5 \u03ad\u03bd\u03b1 \u03a4\u03bc\u03ae\u03bc\u03b1 \/ \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1 \u03ba\u03b1\u03b9 \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5\u03bd \u03c4\u03b7 \u03c3\u03c5\u03bc\u03b2\u03b1\u03c4\u03cc\u03c4\u03b7\u03c4\u03b1 \u03c4\u03c9\u03bd \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03b9\u03ce\u03bd \u03c0\u03bf\u03c5 \u03b5\u03c6\u03b1\u03c1\u03bc\u03cc\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9, \u03bc\u03b5 \u03c4\u03b1 \u03c3\u03c5\u03c3\u03c4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03b1\u03c5\u03c4\u03ac.<\/div>\n<div style=\"text-align: justify;\"><em><strong>\u03a4\u03b5\u03bb\u03b9\u03ba\u03ae \u03c3\u03c5\u03bd\u03ac\u03bd\u03c4\u03b7\u03c3\u03b7<\/strong><\/em><\/div>\n<div style=\"text-align: justify;\"><\/div>\n<div style=\"text-align: justify;\">\u039c\u03b5 \u03c4\u03b7\u03bd \u03bf\u03bb\u03bf\u03ba\u03bb\u03ae\u03c1\u03c9\u03c3\u03b7 \u03c4\u03c9\u03bd \u03b5\u03c1\u03b3\u03b1\u03c3\u03b9\u03ce\u03bd \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03b5\u03c0\u03b9\u03c3\u03b7\u03bc\u03b1\u03af\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03cc\u03bb\u03b1 \u03c4\u03b1 \u03b8\u03ad\u03bc\u03b1\u03c4\u03b1\/\u03b6\u03b7\u03c4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03c4\u03b1 \u03bf\u03c0\u03bf\u03af\u03b1 \u03c7\u03c1\u03ae\u03b6\u03bf\u03c5\u03bd \u03b5\u03bd\u03b7\u03bc\u03ad\u03c1\u03c9\u03c3\u03b7\u03c2 \u03ae\/\u03ba\u03b1\u03b9 \u03c0\u03b5\u03c1\u03b1\u03b9\u03c4\u03ad\u03c1\u03c9 \u03b4\u03b9\u03b5\u03c5\u03ba\u03c1\u03b9\u03bd\u03af\u03c3\u03b5\u03c9\u03bd \u03b1\u03c0\u03cc \u03c4\u03bf\u03c5\u03c2 \u03b5\u03bd\u03b4\u03b9\u03b1\u03c6\u03b5\u03c1\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5\u03c2.<\/div>\n<div style=\"text-align: justify;\"><\/div>\n<div style=\"text-align: justify;\">\u03a3\u03c4\u03b7\u03bd \u03c4\u03b5\u03bb\u03b9\u03ba\u03ae \u03b4\u03b9\u03b5\u03c5\u03ba\u03c1\u03b9\u03bd\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u03c3\u03c5\u03bd\u03ac\u03bd\u03c4\u03b7\u03c3\u03b7 \u03bc\u03b5 \u03c4\u03bf\u03c5\u03c2 \u03b5\u03bd\u03b4\u03b9\u03b1\u03c6\u03b5\u03c1\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5\u03c2 \u039b\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03bf\u03cd\u03c2 \u03c4\u03c9\u03bd \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd\/\u03a4\u03bc\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd, \u03b3\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c0\u03b1\u03c1\u03bf\u03c5\u03c3\u03af\u03b1\u03c3\u03b7 \u03c4\u03c9\u03bd \u03b8\u03b5\u03bc\u03ac\u03c4\u03c9\u03bd\/\u03b6\u03b7\u03c4\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd, \u03b4\u03b9\u03b1\u03c0\u03b9\u03c3\u03c4\u03ce\u03c3\u03b5\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b5\u03b9\u03c3\u03b7\u03b3\u03ae\u03c3\u03b5\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c0\u03c1\u03bf\u03c3\u03b4\u03b9\u03bf\u03c1\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03c4\u03b5\u03bb\u03b9\u03ba\u03ad\u03c2 \u03b1\u03c0\u03cc\u03c8\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03b9\u03c3\u03b7\u03b3\u03ae\u03c3\u03b5\u03b9\u03c2.<\/div>\n<div style=\"text-align: justify;\"><em><strong>\u0395\u03c4\u03bf\u03b9\u03bc\u03b1\u03c3\u03af\u03b1 \u03ba\u03b1\u03b9 \u03b1\u03c0\u03bf\u03c3\u03c4\u03bf\u03bb\u03ae \u0388\u03ba\u03b8\u03b5\u03c3\u03b7\u03c2 \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03b3\u03b9\u03b1 \u03c3\u03c7\u03cc\u03bb\u03b9\u03b1 \/ \u03b1\u03c0\u03cc\u03c8\u03b5\u03b9\u03c2 \/ \u03b5\u03b9\u03c3\u03b7\u03b3\u03ae\u03c3\u03b5\u03b9\u03c2<\/strong><\/em><\/div>\n<div style=\"text-align: justify;\"><\/div>\n<div style=\"text-align: justify;\">\u039f \u0395\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc\u03c2 \u0395\u03bb\u03b5\u03b3\u03ba\u03c4\u03ae\u03c2 \u03b1\u03c0\u03bf\u03c3\u03c4\u03ad\u03bb\u03bb\u03b5\u03b9, \u03bc\u03ad\u03c3\u03c9 \u03c4\u03bf\u03c5 \u03a0\u03c1\u03cd\u03c4\u03b1\u03bd\u03b7, \u03c4\u03b7\u03bd \u03c4\u03b5\u03bb\u03b9\u03ba\u03ae \u03c4\u03bf\u03c5 \u0388\u03ba\u03b8\u03b5\u03c3\u03b7 \u03c3\u03c4\u03bf\u03c5\u03c2 \u03b5\u03bd\u03b4\u03b9\u03b1\u03c6\u03b5\u03c1\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5\u03c2, \u03b3\u03b9\u03b1 \u03c4\u03c5\u03c7\u03cc\u03bd \u03c3\u03c7\u03cc\u03bb\u03b9\u03b1 \/ \u03b1\u03c0\u03cc\u03c8\u03b5\u03b9\u03c2 \/ \u03b5\u03b9\u03c3\u03b7\u03b3\u03ae\u03c3\u03b5\u03b9\u03c2.<\/div>\n<div style=\"text-align: justify;\"><\/div>\n<div style=\"text-align: justify;\">\u0397 \u03c4\u03b5\u03bb\u03b9\u03ba\u03ae \u0388\u03ba\u03b8\u03b5\u03c3\u03b7 \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03b9:<\/div>\n<div style=\"text-align: justify;\"><\/div>\n<div style=\"text-align: justify;\">&#8211; \u03a0\u03b5\u03c1\u03af\u03bb\u03b7\u03c8\u03b7 (executive summary) \u03bc\u03b5 \u03c4\u03b1 \u03c3\u03b7\u03bc\u03b1\u03bd\u03c4\u03b9\u03ba\u03cc\u03c4\u03b5\u03c1\u03b1 \u03c3\u03c5\u03bc\u03c0\u03b5\u03c1\u03ac\u03c3\u03bc\u03b1\u03c4\u03b1 \u03ba\u03b1\u03b9 \u03b5\u03b9\u03c3\u03b7\u03b3\u03ae\u03c3\u03b5\u03b9\u03c2.<\/div>\n<div style=\"text-align: justify;\"><\/div>\n<div style=\"text-align: justify;\">&#8211; \u039b\u03b5\u03c0\u03c4\u03bf\u03bc\u03b5\u03c1\u03ae \u0388\u03ba\u03b8\u03b5\u03c3\u03b7 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03c0\u03b1\u03c1\u03b1\u03c4\u03b7\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2, \u03b4\u03b9\u03b1\u03c0\u03b9\u03c3\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2, \u03c3\u03c5\u03bc\u03c0\u03b5\u03c1\u03ac\u03c3\u03bc\u03b1\u03c4\u03b1 \u03ba\u03b1\u03b9 \u03b5\u03b9\u03c3\u03b7\u03b3\u03ae\u03c3\u03b5\u03b9\u03c2.<\/div>\n<div style=\"text-align: justify;\"><\/div>\n<div style=\"text-align: justify;\">&#8211; \u03a4\u03c5\u03c7\u03cc\u03bd \u03ac\u03bb\u03bb\u03b1 \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03b1 \/ \u03b1\u03bd\u03b1\u03c6\u03bf\u03c1\u03ad\u03c2 \/ \u03ad\u03b3\u03b3\u03c1\u03b1\u03c6\u03b1 \u03ba\u03c1\u03b9\u03b8\u03bf\u03cd\u03bd \u03b1\u03bd\u03b1\u03b3\u03ba\u03b1\u03af\u03b1.<\/div>\n<div style=\"text-align: justify;\"><\/div>\n<div style=\"text-align: justify;\">\u03a4\u03b1 \u03c3\u03c7\u03cc\u03bb\u03b9\u03b1 \/ \u03b1\u03c0\u03cc\u03c8\u03b5\u03b9\u03c2 \/ \u03b5\u03b9\u03c3\u03b7\u03b3\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c4\u03c9\u03bd \u03b5\u03bd\u03b4\u03b9\u03b1\u03c6\u03b5\u03c1\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd, \u03c5\u03c0\u03bf\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf\u03bd \u0395\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc \u0395\u03bb\u03b5\u03b3\u03ba\u03c4\u03ae, \u03b5\u03bd\u03c4\u03cc\u03c2 15 \u03b7\u03bc\u03b5\u03c1\u03ce\u03bd \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b1 \u03b1\u03c0\u03bf\u03c3\u03c4\u03bf\u03bb\u03ae\u03c2 \u03c4\u03b7\u03c2 \u03c4\u03b5\u03bb\u03b9\u03ba\u03ae\u03c2 \u0388\u03ba\u03b8\u03b5\u03c3\u03b7\u03c2. \u0397 \u03bc\u03b7 \u03bb\u03ae\u03c8\u03b7 \u03b1\u03c0\u03ac\u03bd\u03c4\u03b7\u03c3\u03b7\u03c2, \u03b5\u03bd\u03c4\u03cc\u03c2 \u03c4\u03bf\u03c5 \u03c0\u03b9\u03bf \u03c0\u03ac\u03bd\u03c9 \u03c7\u03c1\u03bf\u03bd\u03b9\u03ba\u03bf\u03cd \u03c0\u03bb\u03b1\u03b9\u03c3\u03af\u03bf\u03c5, \u03b8\u03b1 \u03b5\u03c1\u03bc\u03b7\u03bd\u03b5\u03cd\u03b5\u03c4\u03b1\u03b9 \u03cc\u03c4\u03b9 \u03bf\u03b9 \u03b5\u03bd\u03b4\u03b9\u03b1\u03c6\u03b5\u03c1\u03cc\u03bc\u03b5\u03bd\u03bf\u03b9 \u03b4\u03b5\u03bd \u03ad\u03c7\u03bf\u03c5\u03bd \u03bf\u03c0\u03bf\u03b9\u03b1\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03c3\u03c7\u03cc\u03bb\u03b9\u03b1\/\u03b1\u03c0\u03cc\u03c8\u03b5\u03b9\u03c2 \u03ae \u03b5\u03b9\u03c3\u03b7\u03b3\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03cc\u03c4\u03b9 \u03c3\u03c5\u03bc\u03c6\u03c9\u03bd\u03bf\u03cd\u03bd \u03bc\u03b5 \u03c4\u03bf \u03c0\u03b5\u03c1\u03b9\u03b5\u03c7\u03cc\u03bc\u03b5\u03bd\u03bf, \u03c4\u03b1 \u03c3\u03c5\u03bc\u03c0\u03b5\u03c1\u03ac\u03c3\u03bc\u03b1\u03c4\u03b1 \u03ba\u03b1\u03b9 \u03c4\u03b9\u03c2 \u03b5\u03b9\u03c3\u03b7\u03b3\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c4\u03b7\u03c2 \u0388\u03ba\u03b8\u03b5\u03c3\u03b7\u03c2.<\/div>\n<div style=\"text-align: justify;\"><\/div>\n<div style=\"text-align: justify;\">\u0397 \u03c4\u03b5\u03bb\u03b9\u03ba\u03ae \u0388\u03ba\u03b8\u03b5\u03c3\u03b7 \u03c4\u03bf\u03c5 \u0395\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd \u0395\u03bb\u03b5\u03b3\u03ba\u03c4\u03ae, \u03bc\u03b1\u03b6\u03af \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03b1\u03c0\u03cc\u03c8\u03b5\u03b9\u03c2\/\u03c3\u03c7\u03cc\u03bb\u03b9\u03b1\/\u03b5\u03b9\u03c3\u03b7\u03b3\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c4\u03c9\u03bd \u03b5\u03bd\u03b4\u03b9\u03b1\u03c6\u03b5\u03c1\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd, \u03c5\u03c0\u03bf\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5, \u03b3\u03b9\u03b1 \u03bc\u03b5\u03bb\u03ad\u03c4\u03b7 \u03ba\u03b1\u03b9 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03b5\u03b9\u03c3\u03b7\u03b3\u03ae\u03c3\u03b5\u03c9\u03bd \u03c3\u03c4\u03bf \u03a3\u03c5\u03bc\u03b2\u03bf\u03cd\u03bb\u03b9\u03bf.<\/div>\n<div style=\"text-align: justify;\"><strong>3. \u039c\u03b5\u03bb\u03ad\u03c4\u03b7 \u0388\u03ba\u03b8\u03b5\u03c3\u03b7\u03c2 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5:<\/strong><\/div>\n<div style=\"text-align: justify;\"><\/div>\n<div style=\"text-align: justify;\">\u0397 \u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03bc\u03b5\u03bb\u03b5\u03c4\u03ac \u03c4\u03b7\u03bd \u0388\u03ba\u03b8\u03b5\u03c3\u03b7 \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03c4\u03b1 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ac \u03c3\u03c7\u03cc\u03bb\u03b9\u03b1\/\u03b1\u03c0\u03cc\u03c8\u03b5\u03b9\u03c2 \u03c4\u03c9\u03bd \u03b5\u03bd\u03b4\u03b9\u03b1\u03c6\u03b5\u03c1\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c5\u03c0\u03bf\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03c4\u03b9\u03c2 \u03b5\u03b9\u03c3\u03b7\u03b3\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c4\u03b7\u03c2 \u03c3\u03c4\u03bf \u03a3\u03c5\u03bc\u03b2\u03bf\u03cd\u03bb\u03b9\u03bf \u03c4\u03bf\u03c5 \u03a0\u03b1\u03bd\u03b5\u03c0\u03b9\u03c3\u03c4\u03b7\u03bc\u03af\u03bf\u03c5, \u03b3\u03b9\u03b1 \u03bb\u03ae\u03c8\u03b7 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7\u03c2.<\/div>\n<div style=\"text-align: justify;\"><\/div>\n<div style=\"text-align: justify;\">\u039f\u03b9 \u0395\u03ba\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 \u0395\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd \u0395\u03bb\u03b5\u03b3\u03ba\u03c4\u03ae \u03b4\u03b5\u03bd \u03c3\u03c5\u03b6\u03b7\u03c4\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03ac\u03bb\u03bb\u03bf \u03a3\u03ce\u03bc\u03b1\/\u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae \u03c0\u03c1\u03b9\u03bd \u03c4\u03cd\u03c7\u03bf\u03c5\u03bd \u03bc\u03b5\u03bb\u03ad\u03c4\u03b7\u03c2 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5.<\/div>\n<div style=\"text-align: justify;\"><strong>4. \u03a0\u03b1\u03c1\u03b1\u03ba\u03bf\u03bb\u03bf\u03cd\u03b8\u03b7\u03c3\u03b7 \u03a5\u03bb\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7\u03c2 \u03c4\u03c9\u03bd \u0391\u03c0\u03bf\u03c6\u03ac\u03c3\u03b5\u03c9\u03bd (Follow Up):<\/strong><\/div>\n<div style=\"text-align: justify;\"><\/div>\n<div style=\"text-align: justify;\">\u0397 \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1 \u0395\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03c0\u03b1\u03c1\u03b1\u03ba\u03bf\u03bb\u03bf\u03c5\u03b8\u03b5\u03af \u03c4\u03b7\u03bd \u03c5\u03bb\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03c4\u03c9\u03bd \u03b1\u03c0\u03bf\u03c6\u03ac\u03c3\u03b5\u03c9\u03bd \u03c4\u03bf\u03c5 \u03a3\u03c5\u03bc\u03b2\u03bf\u03c5\u03bb\u03af\u03bf\u03c5 \u03c4\u03bf\u03c5 \u03a0\u03b1\u03bd\u03b5\u03c0\u03b9\u03c3\u03c4\u03b7\u03bc\u03af\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03b5\u03bd\u03b7\u03bc\u03b5\u03c1\u03ce\u03bd\u03b5\u03b9 \u03b1\u03bd\u03ac\u03bb\u03bf\u03b3\u03b1 \u03c4\u03b7\u03bd<\/div>\n<div style=\"text-align: justify;\">\u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5.<\/div>\n<p>&nbsp;<\/p>\n<div><\/div>\n<div><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2411\" src=\"https:\/\/www.ucy.ac.cy\/internalaudit\/wp-content\/uploads\/sites\/241\/2023\/05\/FlowChart.jpg\" alt=\"\" width=\"424\" height=\"768\" srcset=\"https:\/\/www.ucy.ac.cy\/internalaudit\/wp-content\/uploads\/sites\/241\/2023\/05\/FlowChart.jpg 424w, https:\/\/www.ucy.ac.cy\/internalaudit\/wp-content\/uploads\/sites\/241\/2023\/05\/FlowChart-166x300.jpg 166w, https:\/\/www.ucy.ac.cy\/internalaudit\/wp-content\/uploads\/sites\/241\/2023\/05\/FlowChart-81x146.jpg 81w, https:\/\/www.ucy.ac.cy\/internalaudit\/wp-content\/uploads\/sites\/241\/2023\/05\/FlowChart-28x50.jpg 28w, https:\/\/www.ucy.ac.cy\/internalaudit\/wp-content\/uploads\/sites\/241\/2023\/05\/FlowChart-41x75.jpg 41w\" sizes=\"auto, (max-width:767px) 424px, 424px\" \/><\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u039f\u03b9 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b5\u03c2 \u03c4\u03b7\u03c2 \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2 \u0395\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03b4\u03b9\u03b5\u03be\u03ac\u03b3\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03b2\u03ac\u03c3\u03b7 \u03c4\u03bf\u03bd \u039a\u03ce\u03b4\u03b9\u03ba\u03b1 \u0394\u03b5\u03bf\u03bd\u03c4\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b1 \u0394\u03b9\u03b5\u03b8\u03bd\u03ae \u03a0\u03c1\u03cc\u03c4\u03c5\u03c0\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u0395\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae \u0395\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae \u03c4\u03bf\u03c5 \u0395\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5. 1. \u0395\u03c4\u03bf\u03b9\u03bc\u03b1\u03c3\u03af\u03b1 \u03ba\u03b1\u03b9<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":7,"featured_media":-1,"parent":453,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_lmt_disableupdate":"no","_lmt_disable":"no","footnotes":""},"class_list":["post-2234","page","type-page","status-publish","has-post-thumbnail","hentry"],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 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