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Internal Audit Unit

Internal Audit Unit

Internal Audit Unit is directly subordinate to the Minister and carries out internal audits under the Internal Audit in the Public Sector Act.

The unit carries out internal audit to the programmes, activities and processes at the Ministry, including to the regulations related to EU funding allocation and at the Second level spending units to the Minister of Transport, Information Technology and Communications as it:

  1. plans, performs and reports the activity of internal audit in compliance with the International Standards on Internal Audit, the Internal Auditors Ethics Code, the Internal Audit Charter and the Methodology for Internal Audit in the Public Sector approved by the Minister of finance;
  2. prepares a three-year strategic plan and an annual plan for its activity, based on risk assessment, which is approved by the Minister;
  3. prepares and audit report on every single task, which consists of scope, objectives, time scope and allocation of resources for the execution of the task, the audit approach and techniques, the type and volume of the checks;
  4. presents an independent and objective assessment to the Minister on the condition of the audited systems for financial management and control;
  5. assesses the processes of risk identification, management and assessment introduced by the Minister;
  6. checks and assesses the compliance of the ministerial activities with the legislative, regulatory and internal acts and contracts, the trustworthiness and comprehensiveness of the financial and operational information, the organization established to protect the assets and information, as well as the effectiveness, efficiency and inexpensiveness of the operations and implementation of contracts and commitments;
  7. consults the Minister on his request by providing advice and opinion aiming at improving the risk management and control processes;
  8. reports and discusses with the Minister and the Heads of Units, whose activity was audited, the results of each audit task and provides an audit report;
  9. дава gives recommendations in the audit reports on the improvement of the adequacy and efficiency of the financial management and control systems, aids the Minister in the preparation of an action plan and performs checks on the execution of the recommendations;
  10. prepares and presents to the Minister an annual report n the internal audit activity which is sent to the Internal Control Directorate at the Ministry of finance by 28 February the following year;
  11. ensures the improvement of the professional qualification of internal auditors and maintains the contact with other internal audit units at the public sector organizations.

The unit reports directly to the Minister.