Independent Sector for Internal Audit

Responsibilities:
  • internal auditing of:
    • the Ministry,
    • judicial bodies and
    • penal institutions;
  •  in its consultative role, provision of professional opinions aimed at adding value and improving business operations;
  • evaluation of systems, processes and internal control systems based on risk assessment;
  • internal auditing in accordance with professional best practices and internal auditing standards aligned with the International Standards for the Professional Practice of Internal Auditing and a professional code of ethics for internal auditors;
  • testing, analysis and assessment of all business functions within the scope of the Ministry;
  • individual internal audits and provision of recommendations to the Minister for the purpose of greater efficiency and effectiveness of the system;
  • development of strategic and operational auditing plans;
  • special audits at the request of the Minister or when necessary;
  • audits of the use of funds of the European Union and other international organisations and institutions;
  • reporting to the Minister on conducted internal audits;
  • monitoring of the implementation of recommendations from previous audit reports;
  • development of periodical and annual reports on the work of the Department and their submission to institutions and persons in accordance with valid regulations;
  • cooperation with the Directorate for Harmonisation of Internal Audit and Financial  Control of the Ministry of Finance, including the obligation to submit strategic and annual plans as well as the annual report to the Directorate;
  • monitoring and proposing continuous education of internal auditors in accordance with the International Standards for the Professional Practice of Internal Auditing;
  • monitoring and assessment of the implementation of recommendations made by the State Audit Office.



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