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The Internal Audit And Evaluation Procedures

Original Language Title: Iekšējā audita veikšanas un novērtēšanas kārtība

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Cabinet of Ministers Regulations No. 385 in Riga, July 9, 2013 (pr. No 39) internal audit and evaluation order issued in accordance with the internal audit law article 8, the first and fourth paragraph 1. General questions 1. determines: 1.1. organisation of work internal audit and the internal audit arrangements; 1.2. internal audit department activities assessment framework and content, as well as the internal audit Department performance evaluation procedures; 1.3. the cases in which the Ministry of finance is empowered to conduct internal audit of the Ministry or authority in relation to the European Union's structural and cohesion funds, of the European economic area financial instrument, the financial instrument of the Government of Norway and Latvia and Swiss cooperation programme (hereinafter referred to as foreign financial help). 2. the rules apply to ministries and institutions.
2. Internal audit system 3. internal audit system is determined by its decision, which shall specify: 3.1 the Prime Minister give authorities or ministries, as well as the internal audit Department of the Authority's work in the institutions and powers of the audit in these institutions; 3.2. institutions subordinate to the Prime Minister or Ministry: 3.2.1. institutions subordinated to that of the internal audit unit to be created, and this unit plans and reports, as well as a procedure for the provision of information; 3.2.2. the internal audit unit and the tasks of institutions subordinated to the internal audit department coordination; 3.2.3. the internal audit unit reporting to the Prime Minister, the order authority or Minister of internal audit system performance; 3.2.4. procedures for gaining confidence in the institutions subordinated to the internal audit Department of the results of the work. 4. the internal audit unit shall establish the rules of the internal audit unit status, objectives, functions, tasks, counseling, work, structure, rights and responsibilities. 5. the Ministry or institution's internal audit work and audit mechanisms for monitoring the implementation of the recommendations laid down in cooperation with the management of audited institutions, external auditors and other institutions (persons) the internal audit law department internal audit task. 6. Internal audit unit manager determines the order in which the opinion of the Ministry or the Authority's internal control system. 7. If the internal auditor is affected the independence or objectivity in planning, business task or reporting, the internal auditor shall immediately inform in writing the internal audit unit manager, but internal audit unit manager, the Secretary or the head of the Authority (the authority). 8. If the Secretary of State or the head of the Authority (the authority) does not take a decision to prevent the internal auditor or internal audit department head of independence or impartiality, influence, the internal audit unit manager shall inform the next higher officer and internal audit Council.
3. the internal audit Department plans 3.1. Internal audit environmental detection and escalation 9. Internal audit unit manager, setting the internal audit environment, document the Ministry or institution existing audited system and subsystem. 10. The internal audit environment, including audited system and subsystem description, approved by the Secretary of State or the head of the Authority (the authority). 11. the authorities of the Ministry or the internal audit environment include: 11.1 Ministry or authorities operating system; 11.2. the following management and support functions to the system (if the Ministry or the authority is created): 11.2.1. strategic and operational planning; 11.2.2. risk management and quality management; 11.2.3. staff management; 11.2.4. financial management and financial reporting; 11.2.5. internal and external communication; 11.2.6. operating activities, procurement; 11.2.7. legal aid; 11.2.8. information technology management. 12. This provision is referred to in 11.1 operating systems can be divided into subsystems. System broken down into subsystems, take into account the complexity and internal audit department resources. The internal audit department's work includes the description of the subsystems in the clear division of the subsystem. 13. This rule 11.2. referred to in the management and support functions of the system not sharing subsystems. Audited system description explains each function in the management and support of the system of distribution. 14. The Ministry or body that is involved in the European Union is wholly or partially of programmes and projects funded or foreign financial assistance in the implementation of the management function, the internal audit environment included in the European Union-funded programme and projects and foreign financial assistance project management system. 15. give authority to the Prime Minister or the Ministry's internal audit environment appropriate to give the Prime Minister authority or Ministry of internal audit departments of the institutions included in the volume of work system (subsystem). 16. the internal audit environment updated, taking into account the changes in the Ministry or body functions and tasks and internal audit departments, as well as respecting the powers of the other factors that affect the internal audit environment. 17. Initial information about each of the audited system can be stored in a separate case. It shall include the documents and information that describes the audited system. 3.2. Internal audit departments in the development of the strategic plan 18. Internal audit department the internal audit Department prepared strategic plan (hereinafter plan) for the five-year period. The strategic plan includes: 18.1. information on internal audit departments: 18.1.1. resources; 18.1.2. prior period activity analysis (self-evaluation); 18.1.3. performance indicators, including the provisions referred to in paragraph 88 of the performance and quality indicators; 18.1.4. development priorities, objectives and measures and their time or regularity; 18.1.5. training needs arising from the necessary knowledge and skills in internal audit in the environment of the system established for the audit; 18.2. each of these provisions referred to in paragraph 22, the numeric value of the factors explaining the rationale for the allocation of values; 18.3. the audited system priority assessment (annex 1); 18.4. the strategic plan implementation timetable (annex 2); 18.5. the explanation of the internal audit policy and internal audit department's annual plan includes internal audits. 19. the strategic plan includes the following steps: 19.1. internal audit environmental detection and escalation, as well as the audited system (subsystem) describes the preparation; 19.2. the internal audit environment included system (subsystem) prioritisation; 19.3. the internal audit strategy; 19.4. the required and available resources; 19.5. the execution of the strategic plan schedule. 20. The internal audit unit manager shall document each stage of the development of the strategic plan to ensure traceability of the development of the strategic plan. 21. the strategic plan articulates at least once a year, having regard to the internal audit department's performance, resources, changes in the Ministry or authority, functions and other factors that affect the internal audit environment. 3.2.1. Internal audit environment included the system prioritizing 22. to determine the internal audit environment, the system of priority of the internal audit department shall assess the following factors: 22.1. resources involved; 22.2. the problems reported in previous internal audits or other internal information sources and external audits; 22.3. the role of the system in achieving the objectives of the authority; 22.4. change; 22.5. corruption (fraud); 22.6. the required competence of employees; 14.1. the institutions reputation deterioration; 22.8. the complexity of the system. 23. In assessing this rule 22.2., 22.4, 22.5, 22.6.. and 22.8. factors referred to the impact on the system, then assign the numeric value 1, 3 or 5:23.1.1 indicates that the rating factors impact on the system is small or it does not affect the system; 23.2. rating 3 indicates that the factor effects on the system, the average system performance is affected, but it is able to run away; 23.3. rating 5 indicates that the factor effects on system is high, the system is seriously affected or the action stops. 24. In assessing this rule 22.1., 22.3 and 14.1. factors referred to the impact of the Ministry or the activities of the authority, it is granted the appropriate numeric values 1, 3, or 5:24.1 indicates that the rating factors impact on Ministry or institution within the system in question is low; 24.2. rating 3 indicates that the factor influence on the Ministry or institution within the system in question is a medium; 24.3. rating 5 indicates that the factor influence on the Ministry or institution within the system in question is high. 25. Internal audit Business Unit Manager obtains information about the Ministry's Secretary of State or the head of the Authority (the authority) assessment, each system giving the numeric values 1, 3, or 5:25.1. rating 1 indicates that the driver system is assessed as low importance; 25.2. rating 3 indicates that the driver system is valued as a moderate meaning system; 25.3. rating 5 indicates that the driver system is valued as a high-interest system. 26. in carrying out the assessment, the internal audit Department obtains information from the Ministry or the authority of the Secretary of State, the head of the auditable System Manager and other sources of information. 27. Each of the internal audit environment included the common assessment of the system is determined by adding each factor, numerical values and proportion ratio and product of the Ministry's Secretary of State or the head of the Authority (the authority) assessment and rate multiplied by the coefficient (annex 1). 28. the internal audit unit manager shall evaluate the results of the evaluation and auditable systems are classified into the following groups: 28.1. high-priority system; 28.2. the medium-priority system; 28.3. low priority system. 29. A high priority should be given not less than 10% of the audited system with the highest overall rating. The rest of the system down as medium and low priority system. 3.2.2. Internal audit strategy determination 30. developing a strategic plan timetable, the head of the internal audit department shall decide on the frequency of internal audit and internal audit days required in accordance with priority assessment, the internal audit department resources, as well as taking into account the specificities of the Ministry or authority. 31. Depending on the priorities of the system determines the frequency of internal audit: 31.1. a high priority in the system audit at least every three years; 31.2. medium priorities in the system audit at least once every four years; 31.3. low priority in the system audit at least once every five years. 32. If, in accordance with the risk assessment of the remaining risk is low, the head of the internal audit department may decide to take low priority system to audit less often than once every five years. System risk assessment indicates the risks identified, their impacts and the assessment of the internal control structure, the result of which is documented. The decision of the head of the internal audit system and the risk assessment is an integral part of the strategic plan. 33. If necessary, the internal audit unit manager can identify other internal audit frequency, but not uncommon, as referred to in this provision in paragraph 31 and 32. 3.2.3. the required and available resources match 34. The strategic plan included auditing the systems required for the number of days in the five-year period calculated by adding to the internal audit related to the number of days. 35. in determining the number of days available, take into consideration holidays, holidays, vacations, training and other internal audit related work. 36. in order to determine the total number of days available, counts all internal auditors available to internal audit related to the number of days in the year and multiplied by the period of the strategic plan (annex 3). 37. internal audit on the number of days required by internal audit include the implementation of the related graphic works and other works related to internal audit activities, as well as the time required for the internal audit department, the head of the monitoring function. 38. The internal audit unit shall inform the head of the Ministry's Secretary of State or the head of the Authority (authority) on the amount of work and resources, lack of resources and the possible consequences. 39. in order to reduce the difference between available and necessary resources, and human resources of time, State Secretary of the Ministry or the head of the institution shall take a decision on additional resources or outsourcing. 40. in summarizing the results of calculations, draw up a timetable of the strategic plan. 3.3. Internal audit department's annual plan 41. Internal audit department's annual plan (hereinafter referred to as the annual plan) (annex 4) includes a timetable of the strategic plan of the current system (subsystem) and the name of the internal audit, which derives from a system breakdown, (subsystem) Cabinet of Ministers established the common administration of the auditable priorities, as well as additional tasks by the Prime Minister, the Minister, the Secretary of State or the head of the Authority (the authority). 42. The internal audit unit manager supervises the annual plan and annual plan update, if there have been significant changes intended. The annual plan updated internal audit unit Manager add an explanation of the changes in the annual plan, and their necessity.
4. the internal audit unit plan approval and submission to the Ministry of finance and State control of the strategic plan and 43. annual plan: 43.1. The Prime Minister give institutions a Manager or Secretary of State, Ministry or authority (authority) approved for the current year to December 15; 43.2. the head of the authority, except the Prime Minister, the head of the institution of the surrender shall be submitted to the Secretary of State to the Ministry for the year through December 20. 44. the State Secretary of the Ministry provides ministries and authorities of the strategic plan and annual plan submission of State control and the Ministry of finance until 30 December for the year. The Prime Minister passed the head of the institution supports the Prime Minister give authorities the strategic plan and annual plan submission of State control and the Ministry of finance until 30 December for the year. 45. The internal audit unit manager updated strategic plan and annual plan shall be submitted for approval to the Secretary of State of the Ministry or the head of the Authority (the authority). Updated strategic plan and annual plan together with the provisions referred to in paragraph 42 of the explanation: 45.1. the institutions (except the Prime Minister passed the head of institution) submit to the Secretary of State within five working days after the change approval; 45.2. the Secretary of State shall submit to the Ministry of State control and the Ministry of Finance within five working days after the institutions (except the Prime Minister give institutions) plan or the plan for the approval of the Ministry updated; 45.3. The Prime Minister shall submit to the institution of the head give up state control and the Ministry of Finance within five working days after the change approval.
5. Internal audit sections 46. Internal audit process is divided into the following phases: 46.1. internal audit planning; 46.2. the inspection and evaluation of the results; 46.3. the internal audit reports and the preparation of the timetable for the implementation of the recommendations; 46.4. the internal audit; 46.5. the implementation of the recommendation; 46.6. internal audit closure. 47. In order to facilitate internal audit working papers accumulated during collection and arranging, as well as to a third party to track progress of internal audit, all internal audit working papers compiled in internal audit. 48. in order to ensure that the internal audit case completely and accurately reflects the internal audit, the internal auditor shall document this information in support of the internal auditor's findings, conclusions and recommendations. 49. Information that provides evidence of the findings, conclusions and recommendations and ensure every stage of audit traceability, place the internal audit. 50. The internal audit section in the documents of the case insert this provision in paragraph 46, the internal audit of the implementation of the order. 51. Each internal audit case number assigned, specify the name of the internal audit, internal audit and store things other identification signs according to the internal audit department head of specific methodology, taking into account the activities of the regulatory bodies and other legislation. 5.1. Internal audit planning 52. Internal audit planning within the internal audit unit manager shall evaluate each stage of internal audit is to carry out the necessary resources and assistance needs from experts or consultants. 53. To inform the institution or Department audited the heads of internal audit, the internal audit department before the commencement of the internal audit shall prepare and send to the auditable unit head of institutions or informative letter. The letter indicates the name of the internal audit, internal auditor (Auditors) who will perform internal audits, as well as requesting internal audit over the necessary information. 54. in order to establish internal audit objectives and scope, as well as identify system risks, internal auditor performs system research. The research of the system include: 54.1. all legislation, as well as other systems apply to the audited information analysis; 54.2. the audited system applicable in the case of the previous internal audit evaluation of information; 54.3. other internal and external audit and evaluation of the status of implementation of the recommendations; 54.4. providers of other belief work evaluation; 54.5. If necessary, the get audited; 54.6. risk the risk assessment of: 54.6.1. internal control functioning of ministries or institutions; 54.6.2. Ministry or institution's financial records and other information reliability and sufficiency; 54.6.3. Department of the Ministry or institution is complying with the law, the functions provided and approved action plans; 54.6.4. Ministry or institution resource cost efficiency as well as the economic and operational efficiency and resource protection from injury; 54.6.5. corruption (fraud). 55. in order to determine the internal audit and the objectives of the system, the amount of internal audit, auditable system, risk control and internal audit controls to be used during the evaluation criteria, the trial, the internal auditor will obtain information from the authorities or departments audited. 56. After examination of the internal auditor shall inform the institution or Department audited the heads of internal audit and the objectives of the system, the amount of internal audit, controls, evaluation criteria, the launch of the planned period of preparation of the draft report an estimate of the period and the recipients of the message. 57. the internal auditor in accordance with the objectives of the system, internal audit objectives and scope of internal audit system determines the risks as well as existing controls that prevent or reduce the risk. 58. the internal auditor shall issue a reasoned assessment of the internal control structure, identifying the weak link in the system, and determines where the control over the internal audit is required to examine and evaluate whether it works and is effective. 59. the internal auditor shall determine the information to be used in tests, analysis and evaluation techniques. 60. before the start of the tests all internal audit planning phase documents approved by the internal audit department. 61. If in the course of the internal audit are identified new risks or you need to change the internal audit objectives, audit scope or evaluation criteria, the changes approved by the internal audit department. About the changes, inform the institution or Department audited the driver. 5.2. Examination and evaluation of the results. 62 To reach a conclusion on the functioning and effectiveness of the controls, the internal auditor will use the test methods that ensure sufficient, reliable, relevant, and useful information and that can be achieved most efficiently the objectives of the internal audit. 63. During the test the internal auditor obtains information about the operation and efficiency of control, departures, their causes and possible effects of deviations. 64. Internal audit inspections may be carried out at random. To make a selection, the internal auditor shall identify and justify the sampling and sample size. 65. Internal Auditors in the course of inspections document information obtained in the working papers. 66. the working document can be in paper, electronic, photographic, or in any other form. The working document indicates the preparers and reviewers, internal audit number, test objectives, as well as the source of the information. 67. the conclusions and recommendations resulting from the working papers collected information. The conclusion is the internal auditor's assessment of the operation and effectiveness of controls, the causes of deviations and the impact of the deviations process, system or institution in General. 68. the results of the evaluation of the internal auditor shall prepare documented assessment of the internal control system, which is based on the results of the checks carried out and provides the conclusions and recommendations of the internal control system improvement. Assessment of internal control system approved by the internal audit department. 69. the internal auditor shall, if reasonable suspicion of unlawful activity, which would be required to inform law enforcement authorities, he must forthwith in writing notify the internal audit unit manager. The internal audit unit shall inform the head of the Ministry's State Secretary, or head of the institution. 5.3. the internal audit report and the recommendations of the timetable for the implementation of the essential requirements and preparation 5.3.1. Internal audit report and the recommendations of the timetable for the implementation of the essential requirements 70. Internal audit reports are accurate, objective, constructive, complete, and timely manner. 71. the report includes the internal audit internal audit objectives, scope, findings, conclusions and recommendations, as well as information, or have achieved the objective of the internal audit. 72. The report contained findings based on the audit evidence contained in the case. Internal audit recommendations contained in the report resulting from the assessment of the internal control system, but the conclusions contained in the conclusions from the findings. 73. The internal audit report and a timetable for the implementation of the recommendations of the internal auditor and the signature of the internal audit unit manager. 5.3.2. The internal audit report and the recommendations, preparation of the timetable for the implementation of 74. by internal control systems internal auditor evaluation discuss with audited by the internal audit findings and conclusions and prepare internal audit report and the recommendations of the timetable for the implementation of the project. 75. The recommendations in the draft timetable for the implementation of the internal auditor's recommendations and provide grants them a high, medium or low priority. 76. The internal audit report and the recommendations of the draft timetable for the implementation of the internal audit unit manager sends the comment to the auditable unit or head of the institution. The implementation of the recommendations of the audited projects graphic showing the planned course of action for the implementation of the recommendation, the deadlines for implementation of the recommendation and the departments responsible (officials). 77. the mutual exchange of information on internal audit reports and the recommendations of the draft timetable for the implementation of the internal auditor shall document and include internal audit. 78. The internal audit unit manager assess the auditable unit head of institutions or the views provided for internal audit report and the recommendations of the timetable for the implementation of the project and, if appropriate, to clarify. 79. The internal audit report and a timetable for the implementation of the recommendations submitted to the Secretary of State of the Ministry or the head of the Authority (the authority). State Secretary of the Ministry or authority (authority) shall decide on the implementation of the recommendations included in the timetable for the implementation of recommendations. 80. The internal audit unit manager provide proposals to the Secretary of State of the Ministry or the head of the Authority (the authority), the responsible iepazīstinām to the internal audit report and a timetable for the implementation of the recommendations. The internal audit unit manager ensures that the Ministry's Secretary of State or the head of the Authority (the authority) should be introduced in certain officials with the internal audit report and a timetable for the implementation of the recommendations. 81. If the internal audit report has revealed significant errors or failures, the internal audit unit manager for corrections to inform all persons who have received initial internal audit report and State Secretary of the Ministry or authority (authority) approved a timetable for the implementation of the recommendations. 5.4. The internal audit of the implementation of the recommendations of the closure and monitoring of 82. Internal audit follows a recommendation for approval of the timetable for the implementation. 83. The internal audit the closing stage of the internal audit unit manager provides internal audit checks to verify that the case of the use of internal audit quality. 84. The internal audit unit shall inform the head of the Ministry's Secretary of State or the head of the Authority (authority) on the implementation of the recommendations. State Secretary of the Ministry or authority (authority) adopted a decision on further action, if recommendation is not implemented in the timetable for the implementation of the recommendations within the time limit. 5.5. the internal audit of the case closing 85. Internal audit Affairs concluded after internal auditor has determined that all approved internal audit implementation of recommendations or after their abolition. 86. Any document that proves and confirms the internal audit recommendations, place the internal audit.
6. Internal audit performance and work quality monitoring unit internal audit 87. Manager determines the performance of the internal audit and monitoring of the quality of work, as well as performance and quality score accumulation and analysis in order to ensure: a permanent internal audit 87.1. process of execution and quality monitoring; 87.2. the internal audit unit periodically internal self-evaluation; 101.8. internal audit unit for periodic external evaluation; 87.4. effective monitoring system for the execution of the annual plan. 88. The internal audit shall have at least the following performance and quality indicators: 88.1. staff qualifications: 88.1.1. the internal auditor of the average working time audit experience (in years); 88.1.2. the certified internal auditor number relative to the total number of internal auditor (in percent); 88.2. internal audit process efficiency: 88.2.1. internal audit concluded; 88.2.2. internal audit report; 88.2.3. the internal audit related to the total number of days work the number of days in the year (percentage); 88.2.4. implementation of the plan year (percentage); 88.2.5. the number of cases where internal audit has been exceeded for the submission of the report, in relation to the total number of internal audit reports (percentage). 88.3. internal audit unit added value: 88.3.1. the number of recommendations implemented in relation to the number of recommendations, which timed the introduction of the term (in percent); 88.3.2. advice to the total number of days with internal audit related to the number of days (in percent); 88.3.3. internal audit unit manager's annual performance evaluation results; 88.3.4. audited and State Secretary of the Ministry or the head of the authority provided by the average rating of the internal audit unit (1-4); 88.3.5. The Ministry of finance, the internal audit Department carried out performance evaluation of numerical rating (1-4); 88.3.6. Internal audit Council the assessments (is/is not found in the gaps). 89. for 88.3.4. This provision referred to the performance and quality indicators, the internal audit Department carried out at least annually audited and the Ministry's Secretary of State or the head of the Authority's survey for the reporting year in internal audit, asking to reply at least to this provision in annex 5. 90. The internal audit unit performs this rule 88, paragraph performance and quality score accounts for each calendar year and examines the trends mentioned. 91. Performance and quality indicators, the results of analysis are taken into account in preparing the strategic plan and annual plan. 92. the institutions subordinated to the Ministry of the internal audit department activities include coordination of the following activities: 57.2. Ministry point of view on the subordinated institutions to develop internal audit arrangements; 92.2. you task and the Ministry of supervision to ensure the performance of the duties laid down in the decision on the system of the internal audit Department; 92.3. subordinated institutions unit plans internal audit collection and making recommendations for their improvement; 92.4. horizontal and vertical internal audit organization and coordination; 92.5. subordinated institutions submitted to the internal audit department annual report collection, evaluation, and provision of the development of the proposal; 57.5. regular meetings of the organisation; 92.7. internal audit development and negotiation of issues of good practice; 92.8. the provision of advice in matters of internal audit.
7. the internal audit unit annual report 93. current year To January 15 internal audit unit manager shall prepare and submit to the Secretary of State of the Ministry or the head of the Authority (the authority) the internal audit unit report for the previous calendar year (hereinafter referred to as the internal audit department's annual report) (annex 6). 94. The internal audit unit annual report comprises the following chapters: 94.1. views on the system of internal control in the Department or Office which also includes information on the audited system, subsystem coverage during the year under review and the previous four years of the strategic plan; 94.2. the internal audit Department plans, under which the internal audit department operates in the year under review; internal audit used 58.6. the number of days; 94.4. internal audit department employees; 94.5. information on the performance and quality indicators; 94.6. any other relevant information. 95. The internal audit department provides views of the Ministry or the Authority's internal control activities, including its internal control activities in compliance with the objectives of the Ministry or any institution, financial records and other information reliability and sufficiency, complying with the requirements of legislation, functions and approved action plans, activities, resource cost, economic and functional efficiency, resource protection from loss. Views based on the appropriate frequency of particular auditing the results of internal audits and other audit work results. Views drawn up pursuant to the precautionary principle. The internal audit department indicates a system that (subsystem) internal control system views cannot be provided. 96. in the view of the internal control system is replaced by the following: 96.1. the institution's internal control system is effective, evaluate controls are adequate, sufficient and effective, allowing you to provide reasonable assurance that risks are managed and the institution's objective will be achieved; 96.2. the institution's internal control system works, although some improvements are needed, the individual identified, lack of specific controls, however, the overall assessment of the control is adequate, sufficient and effective, allowing you to provide reasonable assurance that risks are managed and the institution's objective will be achieved; 96.3. the institution's internal control system works, although there are significant improvements needed, identified a number of specific deficiencies in the controls. On internal controls can rely, therefore, cannot provide reasonable assurance that risks are managed and the institution's objective will be achieved; 59.9. the institution's internal control system is effective, appropriate control is not evaluated, sufficient and effective to provide reasonable assurance that risks are managed and the institution's objective will be achieved. 97. the Ministry or the Authority's internal audit department within 10 working days of the closing of internal audit provides foreign financial assistance in the internal audit report and the recommendations, the timing of the submission of a copy of the Finance Ministry. Ministry or institution's internal audit department shall ensure that information on the European Union's structural funds and the cohesion fund internal audit deficiencies identified in the recommendations, and the implementation of it enter the European Union's structural funds and the cohesion fund management information system. 98. the Ministry or institution's internal audit department, which conducts the European economic area financial instrument and the Norwegian Government, the bilateral financial instrument and Latvian and Swiss cooperation programme of internal audits, the internal audit department's annual report shall be accompanied by a summary of the internal audit of the implementation of recommendations (annex 7). 99. The Ministry of finance may ask the Ministry or institution submit additional information on foreign financial assistance in internal audit reports and the implementation of recommendations. 100. The internal audit department's annual report the internal audit departments of the signature. 101. in the current year To January 20, the institutions (except for the Prime Minister to give up authority) managers who have created internal audit departments, ensure the approved internal audit department's annual reporting to the Secretary of State. 102. the current year January 30, State Secretary of the Ministry submitted to the Ministry of finance and State control of the Ministry and Ministry approved subordinated institutions internal audit departments reports. 103. the current year To January 30, the Prime Minister heads the institution shall give up the Finance Ministry and the State-controlled Prime Minister approved by subordinates, internal audit departments of the institutions ' annual reports. 104. If the Ministry or institution ceases the internal audit department activities, overview of the internal audit department activities in the reporting year of Ministry State Secretary or the head of the authority the Ministry of finance and the State control shall be submitted within 10 working days of the internal audit department activities stop. 105. Until 30 March of the current year the Ministry of finance to prepare a compilation of the annual report on internal audit department activities and institutions and ministries submitted to the opinion of the audit Board. 106. Until June 1 of the current year the Ministry of finance for the informative report on the internal audit department activities of ministries and institutions, together with the opinion of the Council of the internal audit shall be submitted to the Cabinet of Ministers and public control.
8. Internal audit department activities evaluation 8.1. nature of the evaluation and its performers 107. Ministries and authorities, the internal audit department activities assessment (hereinafter referred to as the assessment) aims to assess the effectiveness of the internal audit department, compliance with the internal audit of the regulatory legislation, best practices in the area of internal audit, internal audit is used to compare the working methods, as well as to collect best practices in the area of internal audit and evaluation results provide a numeric value. 108. the evaluation carried out in the Ministry of finance. Evaluation of the Ministry of finance not less frequently than every five years carried out external independent experts in the area of internal audit, in the light of this provision, and 107 112. in paragraph 137 above. Evaluation of the Ministry of finance led by an outside expert who is competent internal audit professional practices and external assessment process issues and has obtained the internal auditor of the public administration certificate or any of the international the internal auditor's professional identity certificates. 109. the ministries and institutions run by the Ministry of finance evaluation of the employee who is responsible for the internal audit and external professional practice assessment process issues and has obtained the internal auditor of the public administration certificate or one of the international internal auditor expertise supporting certificates. 110. The Ministry of finance, the Ministry of the evaluations and the institutions can invite independent experts in the area of internal audit. 111. the investigators and experts of the evaluation assessment and thereafter ensure the confidentiality of the information obtained. 112. the evaluation framework provide views on the following areas: 112.1. internal audit system; 112.2. internal audit department's independence and impartiality; 112.3. internal audit department strategy and annual plans; 112.4. internal audit unit resources; 112.5. internal audit process; 112.6. internal audit results; 112.7. internal audit performance and quality assurance; 112.8. internal audit department in cooperation with other beliefs. 113. The Ministry of finance this rule 112, paragraph area evaluation criteria and the rules referred to in paragraph 137 of the internal audit unit in the assessment procedure for determining the methodology approved by the Ministry of finance, the Secretary of State. Within five working days after the approval of the methodology or the Ministry of Finance of updating your Web site put the explanation of this provision, paragraph 137 the internal audit unit of assessment, the Ministry is notified and authorities. 114. the evaluation can be planned and unplanned. 115. The planned evaluation of the ministries and institutions of the Ministry of finance in accordance with the evaluation plan. 116. The Ministry of finance may take the assessment if unplanned: 116.1. Internal audit has recommended the Council of evaluation; 116.2. Ministry or authority the Manager has made a request for valuation. 117. In order to gain the confidence that you can rely on internal audit carried out by the internal audit department, the Ministry of finance may take the Ministry and authorities planned internal audit Department audit inspection of: 117.1. foreign financial assistance, internal audit report; 117.2. the Cabinet of Ministers established the common public administration audited the implementation of the priorities. 118. when an unscheduled audit, inspection of, apply this provision 133., 135, 136, 138.., 139.140. point and conditions.
8.2.119. Evaluation of the evaluation stage is divided into the following phases: 119.1. the evaluation plan; 119.2. planning and evaluation; 119.3. reporting; the implementation of the recommendations of 119.4.; 119.5. results. 8.2.1. the evaluation plan 120. The Ministry of Finance shall prepare an evaluation plan for at least five years (one assessment cycle) and is updated at least once a year. One assessment cycle covers made in all ministries and institutions for at least five years. 121. Evaluation plan indicating the Ministry and the Prime Minister directly subordinate bodies that are created in the internal audit department, priority, previous evaluation results, numeric value, the previous assessment year, the schedule for the evaluation and assessment of the planned total number of days.
122. In developing the evaluation plan, the Ministry of finance assessed the existing documents, and information on ministries and authorities, the internal audit department. 123. The Ministry of finance determines the Ministry and the Prime Minister directly subordinate institutions priority that is created in the internal audit department, considering the following criteria: 123.1. time since the establishment of the internal audit Department; 123.2. changes in the internal audit system; 123.3. internal audit system complexity; 123.4. internal audit department structure; 123.5. internal audit unit manager; 123.6. number of internal auditor internal audit Department; 123.7. in addition to the internal audit function the internal audit Department carried out functions; ministries and authorities of 123.8. public spending; 123.9. internal control system the role of the State in the achievement of the objectives; 123.10. Internal audit Council opinion; previous assessment year 123.11.; 123.12. evaluation the numeric value and the implementation of the recommendations. 124. Depending on the results of the evaluation of the Ministry and the Prime Minister directly subordinate bodies that are created in the internal audit department, divided into high priority, medium priority or low priority ministries and institutions. 125. The evaluation plan approved by the Ministry of finance, the Secretary of State. 126. The Ministry of Finance within five working days after approval of the evaluation plan or updating it sent to the ministries and official institutions e-mail addresses, and places the Ministry of Finance website. 8.2.2. the evaluation planning and examination 127. Ministry of finance ministries and institutions in developing the internal audit departments of self-evaluation questionnaires (self assessment questionnaire). 128. The Ministry of Finance within five working days after the self-evaluation questionnaire development or updating its sent to the ministries and official institutions, e-mail addresses, and places the Ministry of Finance website. Self-assessment questionnaire, if necessary, updated at the end of the evaluation cycle. 129. The Ministry of Finance before the commencement of the assessment sent to the Ministry and authority letter: 129.1. informed of evaluation; 129.2 points evaluation objectives and evaluation criteria; Please fill out the 129.3. self-assessment questionnaire and take the survey audited; 129.4. requesting the information necessary for evaluating and documents describing the Ministry or institution's internal audit department activities, within the time specified in the letter; 129.5 points assessment workers and invited experts; 129.6 points evaluation report due date. 130. The Ministry and authority expressed opposition based on the evaluation of the operator or an outside expert in the evaluation of the membership, if there is a conflict of interest or have other factors that raise doubts about the evaluation of the operator or an outside expert's impartiality. 131. The Ministry of finance or the Ministry authorities assess the objection and, if justified, it shall designate another person or call for the assessment of the other experts, contacting the Ministry or the authority. 132. The provisions referred to in paragraph 117 audit checks of the case are not included, but providing this Rule 137, paragraph numeric evaluation, take into account the audit test results of the case. 133. the documents submitted and the evaluation of the Ministry of Finance shall agree on a meeting with the Ministry or the management, the internal audit department representatives and, if necessary, with audited, the external auditors or other persons, cooperate with the internal audit department. The Ministry of Finance on the spot checks and authorities of the Ministry internal audit unit. 134. The Ministry of finance to interview or a anketē can auditējamo, external auditors or other persons, cooperate with the internal audit department, to ascertain the views of the internal audit department activities. 8.2.3. reporting 135. evaluation of test results By the Ministry of Finance shall prepare an assessment report for the project. 136. the assessment report shall indicate the purpose of the evaluation, assessment and invited expert reviewers, evaluation and its limitations, findings, conclusions, recommendations, their priority and impact if the recommendation will not be introduced. 137. the evaluation report indicates the internal audit units of assessment, by giving it a numeric value from 1 to 4, or indicating that the assessment can not be provided: 137.1. the assessment of 1 indicates that the internal audit function for the top (when) or shortcomings does not allow to achieve the objectives of the internal audit function; 137.2.2 rating indicates that the internal audit function is perfected. Shortcomings hinder achieving the objectives of the internal audit function; 137.3. the assessment of 3 indicates that the internal audit function works without significant shortcomings. Shortcomings affect the internal audit function of the objective; 137.4.4 rating indicates that the internal audit function is an example. The internal audit department uses the methods of the sample and the good practices can be used by other internal audit departments; 137.5. internal audit unit assessment can give, when there is no evidence of significant internal audit units in existence. 138. The Ministry of Finance on the recommendation of the evaluation report for the grant high, medium or low priority. 139. the evaluation report forwarded by the Ministry of Finance Ministry and authority point of view. Ministry and authority within 10 working days of the receipt of the draft assessment report shall be submitted to the Ministry of Finance's views on the draft report. 140. The Ministry of finance evaluate the views submitted, the evaluation report provides a discussion and, if necessary, adjustment, as well as draw up evaluation reports and asked the Ministry and authority to develop a timetable for the implementation of the recommendations of the evaluation. Evaluation report of the Ministry of finance ministries and authorities include the stay in opposition on the report findings. 141. the State Secretary of the Ministry or the head of the institution within 10 working days of the receipt of the evaluation report and submitted to the Ministry of finance approved the internal audit departments of the implementation of the recommendations of the evaluation schedule. The timetable for the implementation of the recommendations of the evaluation indicates the priority of the recommendations and their impact, if the recommendation will not be introduced according to the evaluation reports, the planned actions for the implementation of the recommendation, the recommendation concerning the deadlines for transposition and for implementation of the officials responsible. 142. the Ministry's Secretary of State and the head of the authority that approved the timetable for the implementation of the recommendations of the Ministry of Finance of receipt within 10 working days, prepare and send informative letter to the Prime Minister or a Minister of the established internal audit system. 8.2.4. the evaluation of the implementation of the recommendations of the monitoring authority, Ministry or 143. within 10 working days of the implementation of the recommendations of the evaluation of the time limit laid down in the schedule submitted to the Ministry of finance information and documentation concerning the implementation of recommendations. 144. The Ministry of Finance provides the assessment and monitoring of implementation of the recommendations. 145. The Ministry of finance may take the examination in the Ministry or institution, to ensure that the recommendations of the evaluation. 146. If during the assessment of the Ministry or institution's internal audit department activities are found in areas that do not comply with the laws and regulations, the Ministry of Finance on the relevant ministries or authorities of the results of the evaluation report to the Cabinet. 8.2.5. the evaluation results of the 147. Ministry of finance 20 working days after the end of the evaluation cycle shall prepare a summary of the evaluation. The summary includes information on ministries and agencies internal audit department the internal audit working methods and best practices in internal audit. Summary the Finance Ministry put its Web site, notifying the Ministry and authorities. 148. in the current year To January 30, the Ministry of finance submitted to the internal audit Council information about the results of the evaluation of the previous year.
9. When the Ministry of Finance has the right to carry out foreign financial help internal audit. The Ministry of finance 149 foreign financial assistance, the internal audit department or the authority is carried out in accordance with the provisions laid down in point 22 of the evaluation factors and in the following cases: 149.1. the internal audit unit, if the assessment shows that the internal audit unit top (formed) or shortcomings does not allow to achieve the objectives of the internal audit function, the internal audit department or estimate cannot be provided; 149.2. If internal audit is the examination of the case found that the internal audit department the internal audit process does not match the internal audit of the regulatory laws; 149.3. foreign financial assistance on the initiative of the managing authority. 150. This provision is referred to in paragraph 149 of the internal audit, the Ministry of finance is regulated in these provisions apply to work organisation and internal audit procedures. The internal audit reports and recommendations submitted to the timetable for the implementation of the Ministry or any institution audited, and it shall take a decision on the timetable for the implementation of the recommendations contained in the implementation of recommendations. 151. The Ministry of Finance's internal audit department's annual plan for the year to 30 December, but the annual plan updated within five working days after the change, submit for the approval of ministries and institutions involved in the management of foreign financial assistance.
10. concluding issues 152. Ministry of finance this rule 113. paragraph methodology developed by 2014 30 January 2004 and shall apply, at the next evaluation cycle. 153. the Ministry or the Authority's internal audit unit manager, preparing the internal audit department's annual report, this provision table 2 of annex 6 of 1.1.1.1, and 3.1.2.2.1.2 line "process" fills in about 2013, and for the subsequent calendar year. Prime Minister-Defence Minister Artis Pabriks, financial Minister Interior Minister Richard Kozlovsk a annex 1 Cabinet 9 July 2013 regulations No 385 Audited system priority rating system and subsystem number internal audit R1 R2 R3 environment I1 I2 I3 I4 I5 I6 R4 R5 R6 R7 R8 I7 I8 I9 ERA overall rating 1. Ministry or authorities operating system: 6 6 6 4 4 3 3 3 5 1.1. 6 6 6 4 4 3 3 3 5 1.2. 6 6 6 4 4 3 3 3 5 2. Strategic and operational planning of 5 5 5 3 3 2 2 2 4 3. Risk management and quality management 5 5 5 3 3 2 2 2 4 4. Human resources 5 5 5 3 3 2 2 2 4 5. Financial management and financial statements 5 5 5 3 3 2 2 2 4 6. Internal and external communication 5 5 5 3 3 2 2 2 4 7. Operating activities, purchasing 5 5 5 3 3 2 2 2 4 8. Legal aid 5 5 5 3 3 2 2 2 4 9. Information technology management 5 5 5 3 3 2 2 2 4 10. The European Union-funded programme and projects and foreign financial assistance in the implementation of project management systems: 10.1 5 5 5 3 3 2 2 2 4. 5 5 5 3 3 2 2 2 4 10.2. 5 5 5 3 3 2 2 2 4
Apzīmējumi. 1. R-factor value. 2. I-share ratio. 3. ERA-Ministry or authority assessment provided by the driver. 4. Overall Rating = (R1 x I1) + … … + (R8 x I8) + (I9 x ERA). Date _____ _____ _____ _____ _____ the internal audit unit manager (name) (signature) instead of the Finance Minister, Interior Minister Richard Kozlovsk a annex 2 Cabinet 9 July 2013 regulations No 385 officials CONFIRMED full title (caption) v. last name 20 __ of ___. _ ___ _____ internal audit departments in executing the strategic plan schedule – 4 year 201n 201n + system and subsystem number internal audit Audited the systems environment priorities overall rating priority previous auditing year plan total internal audit days 201n 201n + 1 + 2 + 3 201n 201n 201n + 4 internal audit day 1. Ministry or authorities operating system: 1.1. 1.2. 2. Strategic and operational planning 3. Risk management and quality management 4. Human resources 5. Financial management and financial statements 6. Internal and external communication 7. Operating activities, purchasing 8. Legal assistance 9. Information technology management 10. The European Union-funded programme and projects and foreign financial assistance in the implementation of project management systems: 10.1. 10.2. the total number of days internal audit of external and internal audit recommendations of the monitoring of the implementation of the provision of advice in internal audit assurance work together: With internal audit-related days internal audit unit the number of days available for internal audit unit with the required number of days. n – the last digit of the current year. Date _____ _____ _____ _____ _____ the internal audit unit manager (name) (signature) instead of the Minister of finance, Minister of Interior Richard 3. Annex Kozlovsk by the Cabinet of Ministers of 9 July 2013 regulations No 385 internal audit days available no PO box Day of the head of internal auditor internal auditor 1 2 1. The total number of days in year 2. Not associated with the internal audit date 2.1. holidays in 2.2. holidays 2.3. vacation days 2.4. training (courses, seminars) 2.5. incapacity of 2.6. unexpected (10% and more) 2.7. other internal auditing of unrelated works, specifying what functions and tasks planned for the implementation of time 3. With the internal audit relevant date 3.1. internal audit is the number of days in the 3.2. external and internal audit recommendations implementation monitoring 3.3. 3.4. provision of advice the work of internal audit (3) = (1), (2) date _____ _____ _____ _____ _____ the internal audit unit manager (name) (signature) the Minister of finance, Minister of Home Affairs in place of Richard Kozlovsk of annex 4 of the Cabinet of Ministers of 9 July 2013 regulations No 385 officials CONFIRMED full title (caption) v. last name 20 __ of ___. _ ___ _____ internal audit departments ___ ____ plan of internal audit plan No. PO box Audited system of internal audit subsystem name Audited authority or Department for internal audit for the period (calendar month) the internal auditor is responsible for internal audit for the number of days 1.             2.             3.             The total internal audit days for the additional tasks after the Prime Minister, the Minister, the Secretary of State or the head of the Authority (the authority), indicating the period (calendar month), the responsible auditor and the expected number of days. Date _____ _____ _____ _____ _____ the internal audit unit manager (name) (signature) instead of the Finance Minister, Interior Minister Richard Kozlovsk annex 5 by the Cabinet of Ministers of 9 July 2013 regulations No 385 questionnaire 1. do you consider that before the audit report, the audit results with you is enough to discuss?   1 2 3 4 comments 2. Or audit reports are saying?   1 2 3 4 comments 3. Or audits are important areas of your operation?   1 2 3 4 comments 4. do you believe that auditors are objective?   1 2 3 4 5 comments or auditors audit execution is sufficient knowledge of the processes of your field?   1 2 3 4 comments 6. audits carried out Or help you improve processes of the authority?   1 2 3 4 comments Or audits carried out 7 helps improve the information on the risks of your areas of responsibility?   1 2 3 4 comments 8. internal audit unit provided advisory services in the areas of your responsibility is enough?   1 2 3 4 KomentāriJ in the reference year advisory services were not provided, then the estimate is not provided.
Each questionnaire assessed by giving it a numeric value between 1 and 4:1) rating 1 – no; 2) rating 2 – no more than Yes; 3) rating 3 – more Yes than no; 4) rating 4 – Yes. The Minister of finance, Minister of Home Affairs in place of Richard Kozlovsk of annex 6 Cabinet 9 July 2013 regulations No 385 officials CONFIRMED full title (caption) v. last name 20 __ of ___. _ ___ _____ departmental internal audit annual report 1. Views on the internal control system of the Ministry or the Authority table 1 1.1 the Audit system and subsystem coverage during the year under review and the previous four years, No strategic plan. PO box Audited system, subsystem priority view in accordance with the Cabinet of Ministers of 9 July 2013 rule Nr. 385 "internal audit and evaluation procedure" 96. point 4-3 201n 201n 201n – – 2 – 1 1 2 3 4 5 6 7 8 1 201n 201n. Ministry or authorities operating system 1.1. 1.2. 2. Management and support system 2.1. Strategic and operational planning of 2.2. Risk management and quality management 2.3. Personnel management 2.4. Financial management and financial statements 2.5. Internal and external communications 2.6. Operating activities, purchasing 2.7. Legal support for 2.8. Information technology management 3. The European Union-funded programme and projects and foreign financial assistance for the implementation of project management system 3.1. 3.2. n – the last digit of the current year. Comments.
   
2. table 1.2. Audit of the system, subsystem, and the process of coating the Ministry and subordinated to the Ministry's institutions during the year under review and the previous four years, No strategic plan. PO box Audited system, sub-system, system or subsystem process priority of subordinated the Ministry authority subordinated to the authority of 2 1 2 3 4 5 6 1 1. Ministry or authorities operating system 1.1. System 1.1.1. Subsystem 1.1.1.1. Process 2. Management and support system 2.1. System 2.1.1. Process 3. The European Union-funded programme and projects and foreign financial assistance in the implementation of project management systems: 3.1. Subsystem 3.1.1. Process table fill in the Ministry. The columns of the table "Ministry", "Subordinated authority subordinated to" 1 "and" 2 "indicates the authority over the past five years the system, subsystem, or the process of auditing in the Ministry and its departments of years in institutions included in the internal audit department activities. Comments.
   
table 3-2. Internal audit Department plans, under which the internal audit department operates in the reporting year plan approver in the approval date of the strategic plan 1 2 3 year plan comments.
   
table 4 internal audits used 3 days no PO box Day of the head of internal auditor internal auditor 1 2 1 2 3 4 5 1. Internal audit day number 2. External and internal audit recommendations implementation monitoring 3. Advice 4. Internal audit assurance work 5. Together with the internal audit relevant date (5) = (1) + (2) + (3) + (4) 6. Internal audit training 7. Other internal auditing of unrelated works together 5. table 4. Internal audit department employees State unit to the end of the reporting year free State unit to the end of the reference year adopted during the reference period the reference period exempt employees employees employees release reasons in addition to the required State units 1 2 3 4 5 6 comments.
   
5. Performance and quality indicators to indicate the results achieved in the financial year actual performance and quality indicators, it is calculated that this is true, and the achieved performance and quality score evaluation. 6. Other important information for date _____ _____ _____ _____ _____ the internal audit unit manager (name) (signature) the Minister of finance, Minister of Home Affairs in place of Richard Kozlovsk of annex 7 Cabinet 9 July 2013 rules no. 385 of the European economic area, the financial instrument of the Government of Norway bilateral financial instrument and Latvian and Swiss cooperation programme internal audit recommendation performance summary (Ministry or institution's internal audit unit) name of internal audit internal audit number of European economic area of the financial instrument , The Norwegian Government in financial instruments or bilateral Latvian and Swiss cooperation programme the Audited institution planned internal audit time from ... to ...
The actual internal audit time from ... to ...
  Nr. PO box 1 internal auditor noted shortcomings in Implementation of priority termiņš3 Ieteikums2 officer information on recommendation izpildi4 proof of izpildi5 notes. Recommendation number 1 of the implementation of the recommendations of the internal audit schedule. 2 indicates all the recommendations contained in the approved internal audit recommendations implementation schedule. 3 the approved internal audit recommendations specified in the timetable for the implementation of the recommendations of the implementation deadline. 4 provide information on the implementation of the recommendation (yes/no) and the actual due date of the recommendation. 5 provide information on the measures taken for the implementation of the recommendation. The Minister of finance, Minister of Home Affairs in place of Richard Kozlovsk a