SIGEN establishes audit guidelines for Argentine hospitals and universities

The Sindicatura General de la Nación (SIGEN) has issued new guidelines for internal audit units within SAMIC hospitals and national universities in Argentina.

For SAMIC hospitals, Resolution 312/2026 establishes planning criteria for units beginning operations in 2027 or later. Audit plans must be based on risk assessments, focusing on priority areas such as procurement, personnel, payroll, and inventory. The guidelines also suggest reviewing substantive hospital processes, including pharmacy services and the availability of critical medical supplies. The Hospital Garrahan is exempt from certain initial meeting requirements but must adhere to all other operational obligations.

Regarding national universities, Resolution 311/2026 requires internal audit units to submit their 2027 work plans via the SISAC system by October 31, 2026. These plans must be tailored to each institution's specific structure and resources, utilizing a risk matrix to prioritize areas like finance, infrastructure, cybersecurity, and research fund administration. The audits will focus on management and administration processes while respecting university autonomy and will not evaluate academic or scientific merit.