Internal Audit Unit
The internal audit unit shall be in a direct subordination to the Chairman of the Agency and shall carry out internal audit under the Law of the Internal Audit in the Public Sector.
- Plan, carry out and report the activity of internal audit in accordance with the requirements of the Law of the Internal Audit in the Public Sector, the standards of internal audit, the Ethic Code of the Internal Auditors, the statute of the internal audit and the approved by the Minister of Finance methodology of internal audit in the public sector.
- Draft on the base of the risk assessment the three-years strategic plan and an annual plan of his activity, which shall be approved by the Chairman of the Agency, and the annual plan shall be coordinated with the annual plan of the internal audit unit of the Ministry of State Policy in Disasters and Emergency .
- Draft an audit plan for each audit engagement , which plan shall contain the range, purposes, duration and distribution of the resources of execution of the engagement, the audit approach and techniques, the type and the volume of the inspections.
- Provide to the Chairman an independent and impartial assessment of the status of the audited systems of financial management and control.
- Assess the processes of identification, assessment and management of the risk implemented by the Chairman of the Agency.
- Inspect and assess the adequacy of the activities to the legislation, the internal acts and contracts; the reliability and comprehensiveness of the financial and the operational information; the established organization for keeping the assets and the information; the effectiveness, the efficiency and economy of the activities; the performance of the tasks, the contracts, the committed engagements and the achievement of the purposes.
- Shall advise the Chairman upon his request by way of providing, advises, opinions, training, etc. with the purpose to improve the processes of risk management and the control, without undertaking managerial liability for this.
- Report and discuss with the Chairman and with the managers of the structures, whose activity is subject to audit, the results of each executed audit engagement and shall present an audit report.
- Give recommendations in the audit reports for improvement of the adequacy and the effectiveness of the systems of financial management and control, shall support the Chairman at the preparation of plan of action and shall execute inspections for tracing the performance of the recommendations.
- Draft and submit to the Chairman an annual report on the activity of performed internal audit in accordance with Art. 40 of the Law of the Internal Audit in the Public Sector.
- Provide the development of the professional qualification of the internal auditors and shall make contacts with the other internal audit units of the organisations of the public sector with the purpose of exchange of good practices.