With the agreement of the Coordinating Commission for General Inspections of Services, a manual on Functional Audit Methodology has been developed which makes standard performance models available for Service Inspections.

The methodological guide of the Functional Audit for Inspectors of Services of the General Government of the State, published in December 2009, serves as a common instrument in the various ministries and their dependent public bodies, without prejudice to the specificities of each departmental area.

The guide combines the theoretical study on the audit of functioning, as internal control of organizations from a comprehensive view of administrative units, and the practical approach towards the implementation of an inspection action plan.

Sequentially, the different phases are collected in the planning and development of a functional audit and the work is complemented with two annexes. The first annex presents a functional audit script and the second annex describes some of the frequent data collection techniques.