The publication, developed under the auspices of the Standing Committee on Ethics, will be officially presented during the CIAT General Assembly.

As part of the upcoming General Assembly of the Inter-American Center of Tax Administrations (CIAT), which will take place from May 12 to 14, 2026, in Punta Cana, Dominican Republic, the new edition of the «Manual de Control Interno: Principios para una gestión institucional íntegra, responsable y transparente» will be presented on May 12. This technical publication aims to strengthen governance, integrity, and management capacity within the region’s tax administrations.

Prepared as part of initiatives promoted by CIAT’s Standing Ethics Committee, this document is the result of a collaboration between CIAT and Spain’s State Tax Administration Agency (AEAT). Representatives of various tax administrations in Ibero-America provided technical input. The purpose of this document is to provide a practical, methodological guide for designing, implementing, strengthening, and evaluating internal control systems from a modern, comprehensive, and results-based perspective.

This new edition of the manual builds upon CIAT’s previous technical work in this area by providing a more comprehensive view of internal control as a strategic component of institutional management. This view is linked to integrity, efficiency, transparency, risk management, and accountability. In a context where tax administrations face growing demands for legitimacy and public trust, robust internal control systems are essential for strengthening the quality of public management and institutional credibility.

This new version expands the conceptual framework established in the 2008 edition, revisiting and reinforcing the Committee of Sponsoring Organizations of the Treadway Commission’s (COSO) approach, which is widely recognized internationally as a methodological benchmark for developing internal controls within tax administrations. The document reaffirms and updates this framework with a more comprehensive and practical perspective aligned with contemporary public tax administration challenges.

The manual is divided into nine chapters that cover key components, including the control environment, risk assessment, control activities, information and communication, institutional oversight, and guidelines for designing and implementing an internal control model. Incorporating best practices and experiences from CIAT member countries’ tax administrations reinforces the manual’s practical focus, utility, and value as a tool for regional technical cooperation.

This publication is one of the most significant outcomes of the technical work conducted by the Standing Committee on Ethics. Through this committee, CIAT has promoted a regional agenda focused on public ethics, transparency, continuous improvement, and institutional strengthening. In this vein, the manual is intended to serve as a key tool to help tax administrations foster more ethical, accountable, and service-oriented organizational cultures.

Through this new publication, CIAT reaffirms its commitment to generating applied knowledge, promoting technical cooperation among its member countries, and encouraging the adoption of common standards to develop stronger, more transparent, and reliable tax administrations.

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