Independent Department for Internal Audit
Independent Department for Internal Audit performs internal audit in the Ministry, judicial and penal bodies, offers professional views and has advisory role with a view of improving activities of the Ministry and of judicial and penal bodies. It assesses systems, processes and the system of internal control in pursuant of risk assessment.
It performs internal audit pursuant to the best professional practice and standards of internal audit coherent to the International standards of internal revision and code of professional ethics of internal auditors; it examines, analyses and values all business functions from the Ministry's jurisdiction; it implements individual internal audit and gives recommendations to the minister with a view of system's greater efficacy, creates strategic and operative audit plans; performs special audits on minister's order or when needed; performs audit regarding the use of the European Union resources and regarding resources of other international organisations and institutions.
It prepares reports on performed internal audit and submits them to the minister; follows implementation of recommendations enlisted in reports from previous audits; prepares periodic and annual reports on the Office activities and submits them to judicial institutions and persons pursuant to valid regulations; collaborates with the Directorate for Harmonization of Internal Audit and Financial Control of the Ministry of Finance which involves the duty to submit strategic and annual plans and annual reports to the Directorate; follows and suggests permanent education for internal auditors pursuant to the International standards of internal revision; assesses implementation of the State Audit Office recommendations.