Key Benefits:
Bs. As., 19/11/93
VISTO Act No. 24.156, No. 971 and 1347, both of the year 1993, proposed by the MINISTERY OF ECONOMY AND ARTWORKS AND PUBLIC SERVICES, and
CONSIDERING:
That Article No. 100, Title Chapter IV of Law 24.156 established the need to conform to each Jurisdiction and to entities that depend on the NATIONAL EXECUTIVE PODER, Internal Audit Units that will form an integral part of the internal control system.
That by Decree No. 971/93, was created among others, in the jurisdiction of the MINISTERY OF ECONOMY AND ARTWS AND SERVICES PUBLICS the position corresponding to the TITULAR INTERNOR AUDITOR, establishing also a period of SESENTA (60) days for the presentation of the proposal of final conformation of the unit in question.
It is essential to form such unity within the scope of the MINISTERY OF ECONOMY AND ARTWORKS AND PUBLIC SERVICES.
That the appropriate measure includes the staff of the former NATIONAL TRIBUNAL, relocated to the Internal Audit Unit of the MINISTERY OF ECONOMY AND ARTWS AND PUBLIC SERVICES by Decree No. 1347/93, in the Degrees and Levels resulting from the re-encassation carried out in accordance with the regulations established for that purpose, by Decree No. 993/91, their amendments.
That given the complexity and thematic diversity, which is included in the universe to audit of the jurisdiction in question, it is pertinent to approve for the INTERNAL AUDITORY UNIT of the MINISTERY OF ECONOMY AND ARTWORKS AND PUBLIC SERVICES, a Non-Permanent Plant of the Contracted Staff whose profile is directed to University Professionals intended to participate in those specific audits of areas that, due to their characteristics of specificity,
That the greatest budgetary cost generated by the act that is propitiated is within the exceptions established by articles 5° and 7° of Law 24.191.
It has taken the intervention referred to in Article 6 of Decree No. 971/93, the General SINDICATURA OF NATION.
That the EXECUTIVE COMMITTEE FOR AGAINST REFORMATISTRATIVE has taken action that is within its purview, and has made a favourable expiation.
That the present measure is determined by the emerging powers of Article 86, Subparagraph 1 of the National Constitution
Therefore,
THE PRESIDENT OF THE ARGENTINA NATION
RIGHT:
Article 1 Approve the organizational structure of the INTERNAL AUDITORY UNIT OF THE MINISTERY OF ECONOMY AND ARTWORKS AND PUBLIC SERVICES in accordance with the Organigram, Primary Liability and Actions, Permanent Plant and Non-Permanent Plant of Contracted Personnel, which, as annexes I, II, III and IV, form an integral part of this measure. Art. 2o . Faccinate the MINISTERY OF ECONOMY AND ARTWORKS AND SERVICES PUBLICS, to form Interdisciplinary Working Groups, in order to carry out the activities relating to the competences assigned to it, by Law 24.156 and its complementary standards. Art. 3o ∙ Modify the ADMINISTRATIVE DISTRIBUTION OF THE NATIONAL ADMINISTRATION BUDGET - Human RESOURCES, of Jurisdiction 50.00 - MINISTERY OF ECONOMY AND ARTWORKS AND PUBLIC SERVICES, according to the detail that as Annex V, is accompanied. Art. 4o ∙ The cost of applying the present measure shall be met with the credits assigned to the Jurisdiction 50.00 - MINISTERY OF ECONOMY AND ARTWORKS AND PUBLIC SERVICES, Program 17 - Conduction of the Economic Policy and Public Works and Services of the general budget of the current national administration. Art. 5o - Communicate, publish, give to the National Directorate of the Official Register and archvese. LESS. - Sunday F. Cavallo.Annex I
Annex II
UNITY OF INTERNAL AUDITORY
PRIMARY RESPONSIBILITY
Verify the maintenance of an appropriate internal control system incorporated into the organization of jurisdiction, by favouring the guidelines dictated by the economy, efficiency and effectiveness.
ACTION
1. Establish planning for the internal audit of jurisdiction, in accordance with the general rules of Internal Control and Internal Audit.
2. Develop the Annual Internal Audit Plan.
3. Assess compliance with policies, plans and procedures determined by the higher authority.
4. To advise on the determination of the rules and procedures of the Internal Control System.
5. Take full knowledge of the acts and evaluate those of significant economic significance.
6. Verify whether the accounting principles and budgetary levels of the existing legal regulations are met in the erogations and revenues of the jurisdiction.
7. Comply with the reliability of the background used in preparing the reports and/or accounting information statements.
8. Precise the accuracy of the asset registration and the safeguard measures adopted for its protection.
9. To give opinion, in the field of its competence, in any accounting information state issued by the executing units.
10. Produce periodic reports on developed audits and other controls practiced.
11. Communicate the senior authorities and the General SINDICATURA OF NATION, the deviations that are detected with the recommendations and/or comments made.
12. Follow up on recommendations and observations made.
13. To report on the topics that the General SINDICATURA OF NATION requires in the development of its activities.
AUDITORY ADJUNTA
STRATEGIES AND PLANES
ACTION
1. To assess the changes in the budget structure set for the institution and its impact on the formulation of plans.
2. To capture the organizational dynamics of the Ministry and of the Internal Audit Unit, the relative variations in the component elements to qualify the audit risks.
3. Provide information on announcements of changes in institutional policies affecting jurisdiction, within the framework of eligible strategies and action courses.
4. Propose, on the basis of audit risks and requirements arising from superiority, the order of priorities to establish in the audit plans and other actions of the Internal Audit Unit.
5. Develop, depending on the weaknesses detected and audit findings, the degree of intensity of the monitoring and verification of corrections performed by the jurisdiction.
6. Interactively collaborate with the other audits attached in the formulation of the internal technical-organizational regulations of the Internal Audit Unit (regulations, manuals, instructions, questionnaires) and their updating, which are designed to meet their objectives.
7. Develop thematic selection criteria for the training of unit staff and their constant updating.
8. Analyse and give an opinion on specific aspects that are required in the areas of strategies and plans by the head of the Internal Audit Unit or the Deputy Audit General Coordination.
9. To form part of working groups that in the area of the Adjunct Audit General Coordination are constituted for the common study of specific topics that merit consensual opinions due to their significance.
AUDITORY ADJUNTA
GENERAL COORDINATION
ACTION
1. Coordinate the development of the planning, programming and implementation of audit actions.
2. Assist the Auditor in the evaluation of the overall development of the actions of the unit, advising in order to the feasibility of choosing alternative for a better service to the entire organization, compatible with the available means.
3. Replace the Auditor in the event of absence or temporary impediment in the performance of his functions.
4. Assist the incumbent internal auditor in institutional relations and coordination of actions with other internal and external control agencies.
5. Promote the formation of internal committees or working groups to resolve technical and functional organizational issues and their coordination.
6. Monitor the execution of the actions by areas and assist the Auditor in the evaluation of their results.
7. Coordinate the production of the final information of the Internal Audit Unit from the findings of the different substantive areas of audit actions.
AUDITORY ADJUNTA
SUPERVISION AND CONTROL OF QUALITY
ACTION
1. Review that the outcome of the audits corresponds to the proposed objectives and targets.
2. To verify that in the development of the control processes the existing regulations of external and internal order and the technical procedures appropriate to the existing regulations and instructions have been applied, pondering the causal and reasonableness of the deviations.
3. To verify that in the event of unforeseen warning in the execution of tasks, or unstandardized circumstances that motivate readjustments in the actions, alternative methodological mechanisms are activated in time and form or regulated by the Adjunct Audit General Coordination, thus encouraging corrective measures.
4. To systematically appreciate the technical-professional behaviour in the development of the actions of the unit, assisting the Deputy Audit General Coordination in the evaluation of individual returns and programme results.
5. Qualify in the first instance those responsible for the substantive areas and give primary opinion on the degree of efficiency in the development of those areas.
6. Generate staff training programmes and professional updating of senior cadres on specific topics under control.
7. Pondering facts and situations that, according to the outcome of the actions have affected their efficiency and result or may be gravitating for the reformulation of strategies, plans and programs, exposing the Adjunct Audit General Coordination its dimension and scope.
AUDITORY ADJUNTA
PROGRAMMES, ACTIONS AND RESULTS
ACTION
1. Encouraging the actions of the INTERNAL AUDITORY UNIT according to the planning, conjunctural requirements and available resources. Define the course of the same in terms of scope, extension and depth.
2. Formulate or conduct the formulation of audit programmes for the realization of the actions promoted.
3. Participate and/or generate the development of standard audit programs.
4. Exercise the ongoing control of the progress of the current actions, regarding the objectives, schedules and other guidelines programmed on the basis of an appropriate follow-up scheme.
5. Establish basic criteria for the selection of samples and on circumstantial methods of obtaining.
6. Summarize the results of the field work carried out by the auditors and their analysis, determine alternative courses of expansion, annexation with other procedures and/or information of conclusions.
7. Observe from the development of the actions, the programmatic congruence with the course of the actions, evaluating the deviation entity to determine its effect on the particular planning or treatment of exception.
8. Systematically fulfill the results of the actions carried out, in order to feed the strategic planning system.
