Key Benefits:
Minister of Defence,
Vu le Defence code ;
Vu le Decree No. 2009-1178 of 5 October 2009 amended to organize the central administration of the Ministry of Defence, including Article 1;
Vu le Decree No. 2011-775 of 28 June 2011 the internal audit in the administration;
Vu le Decree No. 2012-1246 of 7 November 2012 Financial and Public Accounts Management, including section 172,
Stop it!
A departmental internal audit committee is established in the Ministry of Defence.
The internal audit committee is responsible for regulating and promoting the internal audit function, including budgetary and accounting, excluding internal audits.
As such, the committee:
1° Provides advice on risk mapping and risk control plans developed by internal control officials;
2° annually approves departmental programming of internal audit missions;
3° Give the Minister of Defence an independent opinion on the situation of the department as a result of the audit work;
4° Decides on the quality of the audit function within the departmental perimeter, including in terms of professionalism, independence and perimeter coverage.
The Departmental Internal Audit Committee is kept informed of the actions undertaken following these missions by internal oversight officials. As such, it is the recipient of the audit reports, reviews the findings and is informed of the follow-up to the recommendations.
It prepares an annual report to the Minister of Defence.
It also addresses the accounting audit reports to the centralized accountant of the State through the budgetary and departmental accountant.
The internal audit committee is composed of:
1° From the chief of the general control of the armies, president;
2° Budgetary and departmental accounting controller;
3° A representative, general officer or civilian staff with at least one Deputy Director, Chief of Staff of the Armed Forces, Chief of Staff of the Arms Branch, Secretary General for Administration, Chief of Staff of the Army of the Earth, Chief of Staff of the Navy and Chief of Staff of the Air Force;
4° The Director of Financial Affairs;
5° Departmental Internal Audit Officer;
6° An inspector general of the armies;
7° a representative of the general control of the armies;
8° Of at least four personalities outside the Ministry of Defence, designated by order of the Minister of Defence for a term of four years renewable.
I. - The internal audit department is responsible for:
1° To ensure the relations of the Ministry of Defence with the Internal Audit Court;
2° To use the findings of the audits carried out in the course of the programming decided by the committee and to communicate them to the Court of Auditors;
3° To represent the Ministry of Defence to the Internal Audit Harmonization Committee;
4° To consolidate the programming of the audits proposed by the general control of the armies, the Chief of Staff of the Armed Forces, the Chief Military Officer and the Secretary General for Administration;
5° To prepare the work of the internal audit committee in conjunction with committee members;
6° Implement any effective measures to promote the development and professionalism of the internal audit in the Ministry of Defence;
7° To prepare the annual report of the internal audit committee.
II. - The head of the internal audit is designated, among the members of the general control of the armies, by the head of the general control of the armies.
He is assisted by an internal audit ministerial mission within the general control of the armies. The ministerial audit mission is composed of members of the general control of the armies, appointed by the chief of the general control of the armies. The members of the departmental audit mission remain attached to the general control of the armies and their functions are not exclusive to other missions that could be entrusted to them by the Chief of the General Control of the Armed Forces.
When internal audit committees are established with authorities subordinate to the Minister of Defence, the head of the internal audit is informed of and may participate in the internal audit meetings.
The Order of October 11, 2007 relating to the creation and operation of the departmental accounting and financial audit committee is repealed.
The Chief of General Control of the Armed Forces is responsible for the execution of this Order, which will be published in the Official Journal of the French Republic.
Done on May 7, 2015.
Jean-Yves Le Drian
