The General Inspectorate of Finance, as the government's superior audit service, can carry out any mission of counter-verification, at the second level, of all the customs, fiscal or parafiscal situations of taxpayers or those liable for taxes, duties , taxes or fees, either in the event of discovery of fraud during the normal performance of a control or verification mission, or at the request of the political and administrative authorities, or at the request of the judicial authorities, or, finally, upon denunciation by third parties.