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Internal Audit Regulation (2006:1228)

Original Language Title: Internrevisionsförordning (2006:1228)

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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.