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Cabinet of Ministers Regulations No. 640 in Riga august 1, 2006 (pr. No 40 54) amendments to the Cabinet June 10, 2003 regulations No 306 "the order in which the institution is made the internal audits" Issued in accordance with the internal audit law, the third subparagraph of article 9 to make a Cabinet of 10 June 2003, regulations No. 306 "the order in which the institution is made the internal audits" (Latvian journal, 2003, 93 no) the following amendments: 1. Express (4) and (5) the following: "4. the internal audit unit shall determine the rules of the internal audit unit construction , functions, key tasks, the amount of work the internal audit departments of the rights, duties, responsibilities, and procedures for reporting to the Secretary of State or the head of the authority. The rules specify the internal audit unit provided advisory work. 5. the arrangements for the internal audit to the Ministry or institution approved by the Secretary of State or the head of the authority. The order establishes the audit phase of the ILO monitoring, audit process documentation and following key internal audit departments work steps: 5.1 internal audit unit plans; 5.2. internal audit planning; 5.3. the internal audit programme; 5.4. the performance of the tests; 5.5. the internal control assessment; 5.6. the internal audit report; 5.7. the internal audit report; 5.8. the internal audit report; 5.9. the submission of the report to the Secretary of State or the head of the authority and approval of the timetable for the implementation of the recommendations; 5.10. the internal audit; 5.11. the internal audit of the implementation of the recommendations; 5.12. audit closure. " 2. Make the following paragraph 11: "11. involvement of the internal auditor in other types of inspections, investigations, providing advice in the document according to the Secretary of State or the head of the institution approved the arrangements for internal audit to be carried out in the Ministry or institution." 3. Add to paragraph 12, after the words "without delay" with the words "in writing". 4. The deletion of chapter IV. 5. To make chapter V as follows: "v. internal audit workload planning 16. Internal audit department the internal audit Department prepared strategic plan (hereinafter plan) within three to five years and updated annually. Strategic plan: 16.1. an explanation of the internal audit strategy; 16.2. the impact of risk factors on auditējamaj systems assessment; 16.3. the auditable system; 16.4. audit; 16.5. the audit priority; 16.6. the overall risk assessment; 16.7. audit; 16.8. the previous system audit year. 17. on the basis of the strategic plan, the internal audit unit shall establish the internal audit department's annual plan (hereinafter referred to as the annual plan). The annual plan shall specify audited, internal audit of the systems required for the number of days, the internal audit and the internal auditor. 18. Internal audit department the internal audit department in the development of a long-term development plan (hereinafter referred to as long term development plan) for at least five years. A long-term development plan includes information about the internal audit department activities objectives, resources (financial and personnel), Department of operations analysis, development priorities, achievable results. Long-term development plans shall be submitted to the Secretary of State or the head of the authority for approval. The head of the authority provides long-term development plan submitted to the Secretary of State within two weeks after its approval. 19. the internal audit unit shall establish internal auditor training plan for the half year or year, including information about scheduled training. 20. The internal audit unit's strategic plan, annual plan and internal auditor training plan: 20.1. the Secretary of State or the head of the institution to be approved during the year to December 15; 20.2. the manager shall provide the authority to the Secretary of State until the current year through December 20. 20.1 the Secretary of State provides ministries and authorities plan to submit to State control and the Ministry of finance until 30 December for the year. 20.2 the internal audit unit manager updates the plans if major changes, and submitted for approval to the Secretary of State or the head of the authority: 20.21. the head of the authority updated the plan submitted to the Secretary of State within two weeks after the approval of change; 20.22. the Secretary of State provides an updated plan for submission to public control and the Ministry of Finance within two weeks after receipt of the Authority's plan or the plan for the approval of the Ministry updated. " 6. Replace the words in point 21.1 "change" with the word "changes". 7. To make 25 as follows: "25. the tasks of the internal audit work plan for the preparation of the internal auditor in the internal audit development program. Internal audit system in determines the key risk factors, control and information necessary for the identification, analysis and assessment. Internal audit department the internal audit manager before the start of the inspection, approves the internal audit program. Internal auditor internal audit of compliance with the departmental head change audit work program. " 8. Replace paragraph 27, the words "the appropriate test method" with the words "test methods". 9. Supplement with 27.1 points as follows: "After the test results 27.1 of the internal auditor shall prepare an internal control assessment, which provides detailed information on the checks carried out and their results, conclusions and recommendations for the improvement of the internal control framework, giving feedback on the results of the checks carried out in accordance with the internal audit programme set out in the test methods. Auditor prepared internal control assessment approved by the internal audit unit manager. " 10. Express 32, 33 and 34 as follows: "32. for each internal audit carried out by the internal auditor shall prepare internal audit report. The draft report includes the audit objectives, the amount of work internal audit scope limitations, findings, conclusions and recommendations. The draft report is an integral part of the implementation of the recommendations of the graphic project. Internal audit report the internal audit unit Manager sent for evaluation of the auditable unit head of institutions or bodies. 33. The internal audit unit manager provides the auditable unit or of the authority of the head of internal audit report evaluation of the comments provided, consideration of a draft report and, if necessary, adjustment, as well as the development of the report. 34. The internal audit report shall be submitted to the Secretary of State or the head of the authority. The Secretary of State or the head of the authority approved the implementation of the recommendations of the internal audit schedule that specifies the deadlines for implementation of the recommendation, the priority of the recommendations and of the person responsible. " 11. Supplement with 36.1 points as follows: "36.1 Audit follows a timetable for the implementation of the audit recommendations in the approved horse." 12. Replace the words "in paragraph 37 of the report to the Secretary of State or the head of the institution" with the words "shall inform the Secretary of State or the head of the institution". 13. To complement the chapter VII with 37.1 points as follows: "case of the switch after 37.1 Audit approved audit recommendation or cancellation." 14. Express 38 as follows: "38. The internal audit unit shall prepare and submit to the Secretary of State or the supervisor authority review of the half-year concerned and appointed the position of the posts released internal auditors. The report indicates the number of units of the State audit body, the Office of the internal auditor, name, surname, date of appointment to another position, the transfer date of the post release date and release. " 15. Supplement with 38.1 and 38.2 point as follows: "The provisions of paragraph 38 38.1 in that report: 38.11. the institutions up to the current year's Manager 15 January and 15 July, submit to the Secretary of State; 38.12. Secretary of State until the current year January 30 and July 30, submitted to the Ministry of finance. 38.2 the Finance Ministry to the current year's 15 February and 15 august submit internal audit Council joint statement of the question half post appointed and released from Office by the internal auditors. " 16. Delete paragraph 39 and 40. 17. Replace paragraph 47, the words "public administration" with the words "ministries and institutions". 18. Put 48 as follows: "48.1 for the year To June to the Finance Ministry report on the internal audit system and the institutions of the Ministry together with the internal audit Council opinion shall be submitted to the Cabinet of Ministers and public control."
Prime Minister a. Halloween Finance Minister o. Spurdziņš
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