The Internal Audit Department Of Comparative Tests Of Work Arrangements

Original Language Title: Iekšējā audita struktūrvienību darba salīdzinošo pārbaužu veikšanas kārtība

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Read the untranslated law here: https://www.vestnesis.lv/ta/id/151640

Cabinet of Ministers Regulations No. 55, Riga 2007 16 January (pr. 4. § 25) internal audit departments of comparative tests, the order Issued in accordance with the internal audit law article 13 of the seventh part i. General questions 1. determines the order in which the Ministry of Finance carries out the internal audit departments of comparative testing (hereinafter examination). 2. the rules apply to ministries, Special Secretary of the Cabinet of riāt and the State Chancellery (hereinafter the Ministry), as well as to the Ministry's existing subordinated institutions (hereinafter referred to as the authority). 3. the purpose of the check is to enhance and develop the Ministry and the quality of the work of the institutions in the area of internal audit and to ensure the uniform application of the methodology the internal audit of ministries and institutions. 4. inspection tasks are: 4.1 to give an opinion on the internal audit system of internal audit of compliance with regulatory laws;
4.2. to identify areas that require improvement or enhanced control;
4.3. to compare the working methods and results, as well as to collect best practices in internal audit. 5. the inspection bodies, the Ministry of Finance upon the Ministry internal audit Department representative. 6. Check the Ministry of finance not less frequently than once every two years by independent experts. II. Test phase 7. examination consists of the following stages: 7.1. examination scheduling;
7.2. test and evaluation of the information obtained;
7.3. preparation of the inspection report, the recommendation of the coordination and approval of the timetable for the implementation;
7.4. monitoring of the implementation of the recommendations of the inspection. III. Inspection planning inspection planning includes 8 checks, tests, determination of the amount of the plan's approval and escalation, and authority of the Ministry of examination, as well as clarification of the scope of the inspection. 9. in determining the scope of the inspection, the Ministry of finance evaluate the documentation take into account since the internal audit departments of NASA, I internal audit departments structure, the time since the last inspection, the number of Internal Auditors, staff turnover, and information about the above šēj controls implementation of recommendations. The Ministry of finance may also carry out Ministry and the institutions survey. 10. After testing the determination of the amount of the financial Ministry developed and approved the design of the two-year period. Inspection plan specifies three minis, authorities and inspection. 11. Two weeks after design approval or update information in the Ministry of finance will send that information to all the ministries. 12. The Ministry of finance at least 10 working days before the start of the inspection shall send the Ministry a letter: 12.1 informed;
12.2. provide the inspection tasks;
12.3. provide the inspection;
12.4. Please fill out the attached verification letter of the questionnaire or the authorities of the Ministry internal audit departments in the main stages of the Organization of work;
12.5. the test provided the required information and documentation, which describes the authority of the Ministry or Department of internal audit work to the amortisation of the organ;
12.6. Please provide a verifiable copy of the working documents submitted to the Ministry of finance;
12.7. identify the employees who take the test. 13. The Ministry shall ensure that information on the institutions the expected test, which is created in the internal audit department, as well as the ministries and authorities of completed questionnaires and inspection documentation required to compile and submit to the Ministry of finance to this provision in paragraph 12 that the period specified in the letter. 14. After received the questionnaire, and verification of the information necessary for carrying out the evaluation of the Ministry of Finance's may specify the amount of the check and inform the Ministry and authority. IV. Examination and evaluation of the information obtained in the test 15. After receipt of the completed questionnaire and review these rules referred to in paragraph 12.7. workers agree to a meeting with the Ministry and the internal audit Department of the authority representatives. Meeting time: 15.1. discuss and clarify the test questionnaire responses;
15.2. checking action plans and their implementation;
15.3. evaluate the internal audit findings in the case, the conclusions and recommendations provided, as well as compliance with all internal audit trail;
15.4. evaluate the developed internal regulations, which establish the internal audit procedures of the Ministry or institution, and the application of the internal audit unit;
15.5. providing the necessary clarifications and additional information. 16. The Ministry of Finance provides the information obtained for limited availability. V. test report preparation, coordination and implementation schedule recommendation approval 17. Ministry of Finance within 10 working days after the examination and evaluation of the information obtained shall be the subject of an inspection report indicating the amount of the check, check the restrictions as regards volume, findings, conclusions and recommendations, and shall submit it to the Ministry of reconciliation. 18. in order to ensure the harmonization of the draft report of the inspection of the Ministry: 18.1. the inspection report shall be forwarded to comment, which the authorities carried out checks;

18.2. in the five working days following this rule 18.1 referred to comments and transmit them to the Ministry's comment on the Ministry of finance. 19. The Ministry of finance evaluate the comments on the draft inspection report provides a discussion of the draft inspection report and, if necessary, adjustment, as well as develop the inspection report and submit it to the Ministry (a copy of the inspection report-institutions). 20. the State Secretary of the Ministry or the head of the institution within 10 working days of the receipt of the inspection report approved by the internal audit Department of the inspection drawn up a timetable for the implementation of the recommendations, which contains recommendations, their implementation deadlines and those responsible for implementation. 21. the State Secretary of the Ministry within 10 working days after the examination timetable for the implementation of the recommendations of approval and approved the timetable for the implementation of the recommendations of the verification of receipt, submit it to the Finance Ministry. 22. The provision in paragraph 6 experts within 10 working days after the examination timetable for the implementation of the recommendations of approval sent to the Ministry of finance results of the verification of all the ministries for information. Vi. implementation of the recommendations of the inspection supervision of the current year 23 to 30 January, the Ministry submitted to the Ministry of finance and the Ministry of information of the approved test implementation of recommendations. 24. The Ministry of finance ministries and institutions provide the approved inspection monitoring of implementation of the recommendations. VII. Inspection results To the current 25 to March 15, the Ministry of finance collects information about the previous year comparative results and submit it for evaluation internal audit Council. 26. The Ministry of Finance of the information collected on the results of comparative tests included in the report of the internal audit system of the Ministry and the institutions. Prime Minister a. Halloween place-Finance Minister of regional development and local Government Minister Štokenberg is A.