Cabinet of Ministers Regulations No. 1128 Riga, 14 December 2010 (pr. No 73. § 28) internal auditor certification issued in accordance with the internal audit law article 10 the third paragraph i. General questions 1. determines the internal auditor (Auditors) certification procedure.
2. the rules apply to ministries and institutions.
3. the internal auditor of the public administration certificate (hereinafter certificate) certifying that the auditor has successfully passed the test, demonstrating the necessary competence and qualification.
4. An Auditor who wishes to obtain a certificate (hereinafter the applicant), turn the quest in accordance with the procedure laid down in these provisions.
II. The logon certificate 5. To log on to the test, the candidate up to 1 March of the current year, or September 1, school of public administration presents proof of the required experience (annex 1). Proof of the signature of the candidate and a certified auditor or the internal auditor, who won one of the international internal auditor expertise supporting certificates, or the Secretary of State (head of the institution).
6. Information on Certified Auditors the candidate obtained the National School of Administration home page on the internet. School of public administration until June 30 of the current year and December 30 certified auditor published a list of website on the internet.
7. to log on to the test, a candidate needed at least 24 months of work experience in Ministry or authority in internal audit.
8. This provision, paragraph 7 experience equivalent experience is: 8.1 the Ministry or authority work in internal audit in the last 12 months and the work of the accounting and tax field or area of law, or in the field of computer science, or financial, banking and insurance for at least 12 months;
8.2. the work of the Ministry or authority in internal audit in the last 12 months and the work of the external audit or consulting in connection with the provision of internal audit, or the quality and conformity assessment or risk management, internal control or area for at least 12 months.
9. If the period of 12 months, since the signed proof of the required experience, the candidate has not passed the test, a testament to the school of public administration must be submitted.
10. the National School of administration until the current year 10 March and 10 September electronically inform the Finance Ministry of the candidates who have applied for certification.
III. Quest progress 11. National School of administration, in cooperation with the Ministry of finance is developing no fewer than 500 questions in the following areas: 11.1. State administration of machine construction and operation;
11.2. the internal audit international standards of professional practice, international organisation of supreme audit institutions (International Organization of supreme audit institutions) standards and the scope of internal audit regulatory legislation and methodology;
11.3. types and internal audit systems;
11.4. the internal audit process;
11.5. the risk analysis;
11.6. the internal control measures;
7.3. sampling techniques;
11.8. audit environmental specifics in public administration;
7.4. internal audit function management;
11.10. public administration, financial planning and accounting.
12. in paragraph 11 of these rules in this list updates once a year and not later than three months before the date of the current test was placed on the National School of Administration home page on the internet.
13. the National School of administration shall organise the sort of routine tests of May Fourth Tuesday and fourth Saturday in November. If the current year fourth Tuesday of may or November fourth Tuesday is a public holiday, the examination to the next working day.
14. the National School of administration of the test date, location and time not later than four weeks before the date of the examination in writing notify the applicant.
15. Test day two hours before the test duration of State administration school and 100 test question 125 take a random selection of those rules in the fields referred to in paragraph 11.
16.125 test questions in the following order: Select 16.1. each of these rule 11.2., 11.4, 11.5, 11.6.. and 7.3. areas referred to in point 15 of the selection issues;
16.2. each of the other areas you select 10 questions.
17.100 test questions in the following order: select 17.1. each of these rule 11.2., 11.4, 11.5, 11.6.. and 7.3. areas referred to in point 12 selection issues;
17.2. in each of the other areas you select eight questions.
18. the National School of administration, the Director of the test question selection to the end of the quest provides the test content is not disclosed to third parties.
19. during the test the candidate answers the questions in writing to 125. This rule 47, paragraph candidate answers 100 questions in writing.
20. Test duration is four sort astronomical hours.
21. the Task is considered complete when the proportion of correct answers are at least 75% of the 125 or 100 questions.
22. the National School of Administration determines the test question selection, storage and sorting the quest engineering procedures, coordination with the Ministry of finance, and puts it on the National School of Administration home page on the internet.
IV. The Certification Commission 23. School of public administration, in cooperation with the Ministry of finance create a Certification Commission (hereinafter the Commission). The members of the Commission are persons who have knowledge in the area of internal audit. The Commission shall consist of three members: 23.1. State Administration School representative;
23.2. the representative of the Ministry of finance;
23.3. professional associations ' internal auditors Institute "the Board recommend auditors who received one of the international internal auditor expertise supporting certificates.
24. The Ministry of finance as a member of the Commission may be a person who has obtained the certificate of the Auditors or any of the international internal auditor expertise supporting certificates.
25. the National School of administration, the Director not later than five weeks before each test by order approve the Commission's personnel (members of the Commission and their alternates) and from among the members of the Commission shall be appointed by the President of the Commission.
26. Members of the Commission shall have the following responsibilities: 26.1. candidates become familiar with the receipt, prepared in accordance with the rules referred to in paragraph 5;
26.2. If it is not possible to come to the hearing, the Commission, by electronic means to notify the school of public administration, not later than five working days before the test date;
16.3. to observe the test sort;
16.4. to assess the results of the test;
16.5. to take a decision on the grant or refusal of a certificate shall be granted a certificate.
27. the members of the Commission shall have the following rights: 27.1. to express their views on the progress of the test;
27.2. to make proposals to the Ministry of finance and public administration School of the certification procedure.
28. The members of the Commission's opinion on the 26 and 27 of the rules referred to in paragraph issues are recorded in the minutes of the hearing of the Commission. The minutes shall be signed by the President of the Commission.
29. the members of the Commission are responsible for the confidentiality of the content of the test.
30. the Commission's meeting at the National School of Administration Director posted a new Secretary. A new Secretary is not a member of the Commission. A Registrar is obliged not to disclose information which has become known to the Commission at the hearing.
V. evaluation of the results of the test and the issue of the certificate 31. The Commission shall assess the results of the examination and adopt a decision on the grant or refusal of a certificate shall be granted a certificate.
32. the National School of administration, administrative procedure law shall notify in writing each applicant and the Secretary of State of the Ministry or the Authority's managers for the decision adopted by the Commission.
33. The applicant is entitled to apply for the quest again. Repeating the test number is not limited.
34. A certificate signed by the Director of the National School of administration and the President of the Commission, on the basis of the Protocol submitted by the Commission.
35. the National School of administration in accordance with the Commission's decision to issue a certificate to the candidate.
36. the certification associated documentation, as well as the certified auditor things maintain and retain State Administration School of law established pursuant to individual data protection requirements.
Vi. maintenance of the certificate and the certificate of cancellation To 37. maintain effective, certified auditor comply with the following requirements: 37.1. participate in the activities of vocational qualifications (no less than 40 academic hours in two years);
37.2. not exceeding two years from the date of issue of the certificate of the school of public administration shall provide vocational skills certificate (annex 2), adding the internal auditor's professional qualifications, copies of supporting documents (if issued).
38. in the year of acquisition of the certificate, certified auditor is assigned 40 academic hours to ensure compliance with this provision in paragraph 37.1 above requirements.

39. If a certified auditor for good reason cannot execute this rule 37 of such requirements, he shall inform in writing the National School of administration. The National School of Administration may request a justification supporting document copy.
40. the following shall be considered valid reasons: 24.9. parental leave;
40.2. the work or study abroad;
40.3. temporary incapacity (more than four months continuously in two years);
25.1. in cases of force majeure, fortuitous event, or other exceptional circumstances arise (more than four months continuously within two years).
41. the National School of Administration to the current session of the Commission shall prepare a report summarizing the internal auditor professional qualifications submitted receipts.
42. the Commission shall decide on the revocation of a certificate: 42.1. where internal audit Act 11 the third paragraph of article 2 in the cases specified in paragraph ends civil or employment relationship with a certified auditor;
26.2. If a certified auditor did not follow the rule 37.2 in or order referred to in paragraph 39;
26.3. If a certified auditor, by the National School of administration of these rules, the proof referred to in paragraph 5, has provided incorrect information.
VII. draft Commission decision on the 43. Candidate within one month of the entry into force of the decision of the Commission is entitled to challenge it by submitting a corresponding application to the Director of the school of public administration.
44. the Director of the school of public administration provides that rule 43. examination of application referred to in the Act on administrative procedures.
 VIII. Closing issues 45. Second level certificate issued according to the Cabinet's June 10, 2003 regulations No 307 "internal auditor certification procedure", is an auditor's certificate.
46. in order to maintain in force the first certificate issued according to the Cabinet's June 10, 2003 regulations No 307 "internal auditor certification procedure", an auditor performs the requirements of these regulations for the maintenance in force of the certificate and cancellation.
47. The candidate who, according to the Cabinet's June 10, 2003 regulations No 307 "internal auditor certification" is issued the first certificate, during the writing of the test answers 100 questions.
The Prime Minister, regional development and local Government Minister v. dombrovsky Finance Minister a. Wolf annex 1: Cabinet of Ministers of 14 December 2010 regulations no 1160 proof of required experience in Finance Minister a. Wolf, annex 2 of the Cabinet of Ministers of 14 December 2010 regulations no 1160 public administration School of the professional skills of Finance Minister a. Wolf