The Council's Internal Audit Charter

Original Language Title: Iekšējā audita padomes nolikums

Read the untranslated law here: https://www.vestnesis.lv/ta/id/141190

Cabinet of Ministers Regulations No. 625 in Riga august 1, 2006 (pr. No 40 17) internal audit Council regulation Issued pursuant to the public administration facilities article 13 of the law on the general issue of i. 1. Internal audit Board (hereinafter the Board) is an advisory body of the country, which aims to promote a common internal audit Government policy and the implementation of the methodology and development ministries, secretariats of Ministers of special tasks, the State Chancellery (hereinafter the Ministry) and the Ministry's subordinated institutions (hereinafter referred to as the authority), as well as to make recommendations to the appropriate competence. II. tasks and rights of the Council of 2. The Council has the following tasks: 2.1 the month after Ministry of finance prepared the recommendations of the internal audit and methodology of evaluate it receive and submit an opinion to the Minister of finance;
2.2. the month after Ministry of finance prepared the draft of the annual report on internal audit activities in ministries and institutions to prepare the opinion of receipt and add it to the report;
2.3. at least once a year to evaluate the development of the internal audit of ministries and institutions and make proposals to the Minister of Finance on the necessary measures to improve the internal audit system;
2.4. each year, before 1 March of the Ministry to examine the structure of the internal audit unit collected annual reports, prepare opinions and send them to the Secretary of the Ministry concerned, the specific tasks of the Secretariat of the Minister or the Director of the State Chancellery (Secretary of State), as well as up to 30 March to collect the essential findings and include it in this provision the opinion referred to in point 2.2;
2.5. the ministries and institutions to assess proposals submitted internal audit work perfecting or improvement and make recommendations to the Minister of finance;
2.6. every year the Ministry and institutions to assess the internal auditor staff turnover, its reasons and provide the State Chancellery and the Ministry of finance proposals for elimination of the deficiencies found;
2.7. the Ministry or authority to assess the internal audit department, the information as submitted by the internal audit independence or impartiality to influence and give an opinion or authority to the Secretary of State and the next highest officer accordingly, as well as the civil administration;
2.8. every year the Ministry of finance to assess the comparative tests carried out and the results include this rule 2.2 the opinion referred to in the Council conclusions;
2.9. If, following the assessment of internal audit development ministries and institutions, are established facts that affect the Ministry or institution, to provide proposals to the State Chancellery of the deficiencies found;
2.10. appoint independent experts to carry out a comparative examination of the Ministry of finance, the internal audit department. 3. the Council shall have the following rights: to receive 3.1 from ministries and authorities of the Board information, the procedure laid down in the laws and guaranteeing restricted access information;
3.2. the request of the ministries and authorities additional information necessary for the function of the Council;
3.3. invite officials and experts to participate in Council meetings and in the development of the recommendations. III. structure and management of the Council 4. Council is composed of five members. The Council includes government agencies, scientific and training institutions, non-governmental organizations, as well as representatives of companies who have knowledge and experience in the area of internal audit. 5. the term of Office of members of the Council shall be five years. 6. the functions of the Secretariat of the Council during the financial Ministry. IV. Organization of the work of the Council and decision 7 of the Governing Council. the President of the Council shall be convened at least twice a year. If necessary, be convened in emergency session. Council extraordinary meeting shall be convened at the request of at least one member of the Council, or the Secretary, or by status then equated with official. 8. The Council meeting agenda approved by the Governing Council and chaired by the President of the Council. 9. The Council escalated materials Council members shall be issued no later than five working days before the meeting. 10. the Council is valid, if it at least three Council members. 11. the Council decision shall be adopted by a simple majority, a vote. If the vote splits, like the President of the Council shall have a casting vote. 12. the minutes of the Council. Shall be drawn up within five working days after the meeting. 13. The minutes of the proceedings of the Governing Council of the signature. 14. the President of the Council in the absence of the President, his duties shall be the Vice-President. 15. The work of the Council facilities provide the Ministry of finance. V. closing question 16. Be declared unenforceable in the Cabinet's June 10, 2003, the provisions of no. 305 "internal audit Charter of the Council" (Latvian journal, 2003, nr. 93). Prime Minister a. Halloween Finance Minister o. Spurdziņš