Rs 414.121 Order Of The Eth Board Of 5 February 2004 On Audit Internal Finance Of The Eth Domain

Original Language Title: RS 414.121 Ordonnance du Conseil des EPF du 5 février 2004 sur l’audit interne des finances du domaine des EPF

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414.121 order of the ETH Board on the internal audit of the ETH domain of February 5, 2004 (status on August 1, 2007) the ETH Board, view of art. 35, art. 2, of the Act of 4 October 1991 on the ETH, in agreement with the federal financial control, stop: art. 1 tasks of internal audit the internal audit service (IAS) is the internal review of the EPF and the research institutions of the ETH domain, in accordance with art. 11 of the Act of June 28, 1967, on the control of finance.
It evaluates in particular management systems, risk management and control and governance processes and contributes to their improvement.
He is not competent to exercise financial supervision on the ETH Board and his staff.

New expression according to section I of the O of the July 4, 2007 (RO 2007 3481) ETH Board. This amendment has been made throughout the text.
RS 614.0 new content according to chapter I of the O of the July 4, 2007 (RO 2007 3481) ETH Board.
New content according to chapter I of the O of the July 4, 2007 (RO 2007 3481) ETH Board.
New content according to chapter I of O of the Board of the EPF of March 23, 2005, in force since May 1, 2005 (RO 2005 1825).

Art. 2 status of internal audit internal audit fulfills its tasks of autonomous and independent manner.
It is subordinate to the president of the ETH Board.

New content according to chapter I of the O of the July 4, 2007 (RO 2007 3481) ETH Board.

Art. 3Surveillance the internal audit is monitored by the Committee set up under art. 18 of the internal regulation of the Board of the EPF for December 17, 2003.
Internal audit manager attends the sessions of the audit committee.

New content according to chapter I of O of the Board of the EPF of March 23, 2005, in force since May 1, 2005 (RO 2005 1825).
New expression according to section I of the O of the July 4, 2007 (RO 2007 3481) ETH Board. This amendment has been made throughout the text.
SR 414.110.2 art. 4 rights and obligations of internal audit internal audit has an unlimited right to information. Can access all records and ask for the information necessary for the performance of its tasks. He makes sure that he is informed of all events, projects and guidelines essential institutions of the ETH domain.
It fulfills its tasks with competence, diligence and discretion.
It doesn't have the right to give instructions. No operational task delegated.

Art. 5 internal review standards and criteria of financial oversight internal audit has the internal review in accordance with accepted professional standards.
The criteria of financial supervision are the regularity, legality, profitability and efficiency.
Profitability controls are intended to establish if resources are used in a frugal way, if the cost-benefit ratio is advantageous and granted expenditures have the desired effect.

Art. 6Programme of review and special controls internal audit offers each year a review program in accordance with the federal financial control. This program is approved by the audit committee.
The EPF or research institutions may offer special controls. These plans must be approved by the audit committee.

New content according to chapter I of O of the Board of the EPF of March 23, 2005, in force since May 1, 2005 (RO 2005 1825).

Art. 7 report the internal audit shall prepare a report for each revision. This report contains the results of the controls and recommendations.
Review report is submitted to the president of ETH, when the review is on an ETH, or to the Director of the research facility, when it relates to a research facility. A copy of each review report is addressed to the president of the ETH Board and the members of the audit committee. The review reports are brought to the attention of federal control of finance.
At the end of the year, the internal audit establishes an activity report to the attention of the audit committee. A copy is sent to federal control of the finances.

New content according to chapter I of the O of the July 4, 2007 (RO 2007 3481) ETH Board.
New content according to chapter I of O of the Board of the EPF of March 23, 2005, in force since May 1, 2005 (RO 2005 1825).

Art. 8 procedure in case of dispute the EPF and research institutions decide in writing on the recommendations of the internal audit within the time limit.
If their opinion differs on key points of the recommendations of the internal audit or if the latter finds that essential recommendations have not been implemented, it submits the file, accompanied by a written proposal to the audit committee.
Decisions of the audit committee are communicated to internal audit and the federal financial control.

New content according to chapter I of O of the Board of the EPF of March 23, 2005, in force since May 1, 2005 (RO 2005 1825).
New content according to chapter I of O of the Board of the EPF of March 23, 2005, in force since May 1, 2005 (RO 2005 1825).

Art. 9 entry into force this order comes into force on April 1, 2004.

RO 2004 1421 new content according to chapter I of the O of the July 4, 2007 (RO 2007 3481) ETH Board.
SR 414.110 State on August 1, 2007

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