With the provisions of Law 4795/2021, the integrated regulation of the Internal Control System is attempted, the establishment of principles, terms, concepts and rules concerning internal control, the securing of the independence of its operation, the introduction of a framework for the development and operation of the Units of Internal Audit (IEA), the clarification of the responsibilities of these supervisory bodies, the certification and professional upgrading of the internal auditor and the compliance of the operating rules and activities of the internal audit mainly with the international internal audit standards and best practices as they are formulated, in particular , by the Committee on Support of Organizations of the Treadway Committee (COSO) and by the Institute of Internal Auditors (IIA).

The central mission of the Integrity Advisor is to ensure a coherent framework for effective protection of employees who discover, suffer the consequences or wish to report integrity violations, as well as providing support, information and advice to them regarding issues of ethics and integrity in their workplace. Utilizing the available and attributable means
in this responsibilities, as they are specified in the draft law and as mentioned in the article-by-article analysis, the Integrity Advisor can make a decisive contribution to the report, the investigation and finally,
in dealing with delinquent behaviors at their birth, as well as in the prevention of the above, contributing to the adoption of a culture of cooperation and integrity within the institution in which he is employed.

However, the law applies public sector evaluation procedures, but specializes them in the direction of the proposal for DEKO under the control of the Hellenic Holdings and Property Company.

Therefore, the proposal is evaluated as partially implemented until the provisions of the institutional framework are clearly implemented in the direction of the proposal.