Scope of application
section 1 of this Regulation shall apply to administrative authorities under
Government to the extent that the Government provides in
the Agency's action or in any other regulation or
Decides in particular.
Organization
2 section at the Agency, there shall be an internal audit.
The internal audit unit shall be headed by a Director who shall be employed
in the authority.
2 a of the State disciplinary board decides on matters of
disciplinary liability, notice and dismissal of charges, in the case of
the head of internal audit. Regulation (2009:1321).
Data
General information
section 3 of the internal audit shall review and submit proposals to the
improvements to the Agency's process for internal control and
control. Regulation (2007:1283).
Orientation
section 4 of the internal audit, based on an analysis of the
risks independently examine whether management's internal control and
the control is designed so that the Agency with reasonable assurance
fulfils the requirements of paragraph 3 of the regulation of public authority
(2007:515). Regulation (2007:1283).
Advice and support
paragraph 5 of the internal audit unit shall provide advice and support to the Board and
the head of the authority.
Scope
section 6 of the internal audit shall cover the activities
the Authority conducts or is responsible for.
The pursuit
section 7 of the internal audit shall be conducted in accordance with both good
internal auditing practice as a good internrevisorssed.
Coordination
section 8, an authority must coordinate its internal audit with another
authority.
Reporting
§ 9 the results of internal audit should be recorded
in the form of observations and recommendations. These shall
are reported to the Board.
Internal audit clients
section 10 of the Agency's Management Board shall decide on the
1. guidelines for internal audit,
2. the audit plan of the internal audit, and
3. measures in response to internal audit observations and
recommendations.
Access to data
section 11 of the Administrative Board shall, to the extent that it does not face obstacles
because of the provision on privacy, ensure that
the internal audit unit has access to the information and
information it requires to carry out its mission.
Other provisions
section 12 if the authority does not have a Board of Directors, shall be as set out in
9-11 sections of the Board rather than apply to the head of the authority.
Detailed rules
paragraph 13 of the national financial management authority shall communicate the provisions
necessary for the application of this regulation.
2009:1321
1. This Regulation shall enter into force on January 1, 2010.
2. For cases that have been initiated before the entry into force,
older provisions apply.
