The audit of the Annual Accounts of the Universitat de València is part of the development of the Internal Regulations of the Office (approved by ACGUV 130/2008 and amended by ACGUV 148/2011) and the Work Programme approved by Resolution of the Principal, referred to in article 53 of the Budget Execution Regulations, which establishes the principles of Internal Control management.

In particular, the preparation of the report on the Annual Accounts of the Universitat de València, responds to the proposal made by the presidency of the Board of Trustees to the Office of the Principal and the Office of the General Manager of the Universitat, on the advisability of the Internal Control Office to audit these financial statements, prior to their approval by the Board of Trustees, before their submission to the auditing body of accounts of the Autonomous Community.

The responsibility of the Internal Control Office is to issue an opinion on whether the Annual Accounts give a true and fair view of the entity's assets, financial situation and results, based on the work performed, in accordance with the Public Sector Auditing Standards, Technical Auditing Standards and, to the extent that they are useful and appropriate for our work, the Instructions issued by the Public Accounts Department of the Valencian Government. These standards govern the planning and performance of the audit in order to obtain reasonable, but not absolute, assurance that the Annual Accounts are free from material misstatement.