of April 20, 2018 No. 480
About approval of the procedural standard of internal state audit and the financial control "Efficiency Evaluation of Activities of Services of Internal Audit"
According to the subitem 2) Item 2 of article 8 of the Law of the Republic of Kazakhstan "About the state audit and financial control" PRIKAZYVAYU:
1. Approve the enclosed procedural standard of internal state audit and the financial control "Efficiency Evaluation of Activities of Services of Internal Audit".
2. To department of methodology of financial accounting and audit of the Ministry of Finance of the Republic of Kazakhstan (Bekturova A. T.) in the procedure established by the legislation to provide:
1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;
2) within ten calendar days from the date of state registration of this order the direction it the copy in paper and electronic type in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "The republican center of legal information" for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;
3) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan;
4) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1), 2) and 3) of this Item.
3. This order becomes effective after ten calendar days after day of its first official publication.
Acting minister of finance of the Republic of Kazakhstan
K. Bayedilov
|
It is approved Chairman of Calculating committee on control of execution of the republican budget April 27, 2018 |
N. N. Godunova |
Approved by the Order of the acting minister of finance of the Republic of Kazakhstan of April 20, 2018, No. 480
1. This procedural standard of internal state audit and the financial control "Efficiency Evaluation of Activities of Services of Internal Audit" (further - the Standard) is developed according to the subitem 2) of Item 2 of article 8 of the Law of the Republic of Kazakhstan "About the state audit and financial control" (further - the Law).
2. The standard determines the purposes and methods of efficiency evaluation of activities of services of internal audit of the central state bodies, local executive bodies of areas, cities of republican value, the capital, departments of the central state bodies (during creation), the subordinated territorial authorities of the Ministry of Internal Affairs of the Republic of Kazakhstan created at the discretion of the first head within the number of staff (further - SVA), procedure for creation of the program of improvement of quality of internal state audit, except for services of internal audit of National Bank of the Republic of Kazakhstan and authorized body by regulation, control and supervision of the financial market and the financial organizations and special state bodies of the Republic of Kazakhstan.
3. The purpose of evaluating efficiency of activities of SVA is determination of efficiency rate of activities of SVA and the certain statutory auditor of SVA, and also assessment of conformity of activities of SVA to the legislation of the Republic of Kazakhstan on the state audit and financial control, determination strong and weaknesses of SVA, enhancement of activities of SVA.
4. The concepts and terms used in this Standard are applied according to the legislation of the Republic of Kazakhstan on the state audit and financial control.
5. The efficiency evaluation of activities of SVA is performed by carrying out:
assessment which is carried out by SVA;
assessment which is carried out by authorized body on internal state audit and financial control (further – assessment which is carried out by authorized body).
By reorganization or formations of state body in the second half of the year, the service of internal audit created in this state body is not subject to assessment.
6. When evaluating, the carried-out SVA, and assessment which is carried out by authorized body applies system of indicators which includes quantitative (estimates, points, percent) and qualitative indexes ("low", "below average", "average", "above average", "high").
7. Assessment which is carried out by SVA is performed by the head of SVA or person replacing it annually on the basis of audit engagements on holding auditor action (further – the audit engagement) by monitoring of activities of SVA and assessment of annual efficiency of activities of statutory auditors of SVA.
8. Monitoring of activities of SVA includes the following procedures:
the head of group of the state audit (further - group) and the statutory auditor of SVA perform assessment of the activities by the answer to questions for quality evaluation of activities of statutory auditors of SVA for the list of questions for quality evaluation of activities of the statutory auditor of SVA, according to appendix 1 to this Standard;
the head of SVA or person replacing it creates offers on training of statutory auditors of SVA, carries out monitoring of activities of statutory auditors of SVA.
9. The annual efficiency evaluation of activities of statutory auditors of SVA is performed on questions:
1) observance by statutory auditors of SVA of General standards of the state audit and the financial control approved by the Presidential decree of the Republic of Kazakhstan of January 11, 2016 No. 167 "About approval of General standards of the state audit and financial control and recognition No. 788 which voided the Presidential decree of the Republic of Kazakhstan of April 7, 2009 "About approval of Standards of the state financial control" (further - General standards);
2) compliance of procedures of internal state audit to the Rules of carrying out internal state audit and financial control of internal audit by services approved by the order of the Minister of Finance of the Republic of Kazakhstan of March 19, 2018 No. 392 "About approval of Rules of carrying out internal state audit and financial control" (it is registered in the Register of state registration of regulatory legal acts at No. 16689) (further - Rules);
3) provisions of data to the head of group and the head of SVA or person replacing it about results of audit inspection.
10. Assessment which is carried out by SVA is performed by the following criteria:
1) scope annual audits of objects of the state audit with high risk level (percent of scope of objects of the state audit with high risk to total quantity of the state audit in the current year);
2) extent of accomplishment of recommendations (percent of accomplishment of recommendations);
3) activities performance indicator (further - PED) SVA.
11. Calculation of PED SVA is perfromed in 3 stages:
1) the efficiency evaluation of activities of the statutory auditor of SVA for carrying out the state audit is carried out by the head of group, in case of its absence - the head of SVA, by results of execution of the audit engagement in form according to appendix 2 to this Standard;
2) the efficiency evaluation of activities of the head of group of the state audit is carried out by results of accomplishment of the audit engagement by the head of SVA or person replacing it in form according to appendix 3 to this Standard;
3) the efficiency evaluation of activities of statutory auditors of SVA is carried out by results of the corresponding year by the head of SVA or person replacing it in form according to appendix 4 to this Standard.
Calculation of PED SVA for the following formula:
PED = P * 0, + + KZ * 0, 4 + SHOUTING * 0, 3,
where:
П - fill rate of the plan of audit engagements (audit inspections).
Is calculated as percentage ratio of number of the performed audit engagements to the number of the planned audit engagements;
KZ - indicator of quality of audit engagements.
Is calculated as percentage ratio of total quantity of score of all auditors / heads of groups following the results of audit inspections to the greatest possible indicator of the points specified in appendices 2 and 3 to this Standard;
SHOUTING - indicator of assessment of statutory auditors of SVA.
Is calculated as ratio of average value of points to most
to possible score, specified in appendix 4 to this Standard.
12. For assessment which is carried out by SVA by criteria the ball system of efficiency evaluation of activities of SVA according to appendix 5 to this Standard is installed.
13. Assessment of SVA is performed on five-point system:
3 points inclusive - low effective;
Point 3,1 - 4 inclusive - mean effective;
4,1 - 5 of points inclusive - effective.
Is calculated as the total amount of points of assessment of SVA by criteria to total quantity of criteria.
14. By results of assessment the head of SVA or person replacing it perform the analysis of PED and actions are developed for improvement of activities of SVA.
15. Results of annual estimates are kept at the head of SVA or person replacing it, at least five years and are provided if necessary to authorized body on internal state audit and financial control (further - authorized body) when evaluating authorized body.
16. Assessment which is carried out by authorized body represents process of the analysis, efficiency evaluation of activities, assessment of conformity of activities of SVA to the legislation of the Republic of Kazakhstan on the state audit and financial control, and also provisions of recommendations about increase in effectiveness and efficiency of activities of SVA.
17. Assessment which is carried out by authorized body is performed by the following methods:
in cameral procedure following the results of year (further – assessment in cameral procedure);
in planned procedure (further – assessment in planned procedure) based on results of assessment in cameral procedure following the results of year.
18. Assessment in cameral procedure is performed in the current mode based on results of the estimates which are carried out by SVA, generalization and the analysis of annual reporting information of SVA on the booked state audit and financial control.
Completeness and reliability of reporting information is provided with the heads of SVA or persons replacing them.
19. Assessment in cameral procedure is performed according to criteria for evaluation of efficiency of activities of SVA according to appendix 6 to this Standard.
20. The efficiency evaluation of activities of SVA in cameral procedure is made according to the established positive and negative indicators of their activities.
21. The structural division responsible for evaluating efficiency of activities of SVA removes the corresponding assessment:
100 points inclusive above – are effective;
71 – 99 points inclusive – are satisfactory;
less than 70 points inclusive – are inefficient.
22. For the purpose of determination of assessment in the directions, criteria and indicators of SVA information with supporting documents goes to authorized body following the results of year no later than January 7 of the next year.
The authorized body sends to SVA for acquaintance results of assessment of activities of SVA following the results of year no later than January 17 of the next year.
SVA, in case of their availability, send the objections to assessment to authorized body with supporting documents within 5 (five) working days from the date of their obtaining.
The available objections to assessment of activities of SVA within 3 (three) working days from the date of their obtaining are considered by authorized body in the presence of supporting documents.
Are not subject to consideration of objection to assessment of activities of SVA in the absence of supporting documents and receipt after the term provided by this Item of the Standard.
Following the results of consideration of objections to assessment of activities of SVA by authorized body the answer about acceptance or rejection of objections with reasons in time established by part four of this Item of the Standard goes.
23. Authorized body information taking into account the analysis of reporting information and efficiency evaluation of activities of SVA which is carried out by it with appendix of supporting documents, including the explanatory note constituted by each criterion and indicators of assessment goes to the Highest auditor chamber of the Republic of Kazakhstan following the results of year no later than February 1 of the next year.
The authorized body considers results of assessment in cameral procedure during the planning, the organization and evaluating in planned procedure.
The analysis of reporting information of authorized body includes:
1) the comparative table of assessment in the directions and criteria for evaluation of activities of SVA constituted in form according to appendix 7 to this Standard;
2) the summarized information in all directions of efficiency evaluation of activities of SVA;
3) SVA rating by results of assessment in cameral procedure.
In case of effective activities of SVA and occupation of the first line item by it in the rating of assessment of activities of SVA in the last two years, submits the recommendation to the official (body) about encouragement of the first head of SVA of this state body.
24. Assessment in planned procedure is performed by check method regarding:
1) reliability and the completeness provided to SVA of information in authorized body in the directions and criteria of this Standard;
2) observance of SVA of requirements of the general standards approved according to the subitem 1) of Item 2 of article 8 of the Law, and also acts adopted according to general and procedural standards of the state audit and financial control.
25. The authorized body performs assessment in planned procedure on stages of evaluating authorized body according to appendix 8 to this Standard.
26. Carrying out assessment by authorized body in planned procedure is performed based on risks assessment, proceeding from model risk - the oriented selection of SVA, according to appendix 9 to this Standard, and also taking into account frequency of carrying out such estimates and terms of their carrying out.
27. Assessment in planned procedure for authorized body is performed not more often than once in two years, but at least once in five years.
28. At stage of preparation for evaluating in planned procedure it is performed:
risk analysis by results of which assessment is planned;
the analysis of results of estimates of SVA which are carried out in previous periods;
the analysis of results of the estimates of authorized body which are carried out in previous periods;
the analysis quarter and (or) annual reports of SVA provided to authorized body.
29. Before evaluating in planned procedure by the authorized body constitutes in duplicate the program about evaluating in planned procedure in form according to appendix 10 to this Standard which affirms the head of authorized body.
Modification and amendments in the program about evaluating in planned procedure no more once based on the service record of the head of group of the state audit addressed to person of auditor action, responsible for carrying out, with indication of the basis of modification during evaluating in planned procedure is allowed.
30. The authorized body determines the number of the involved officials to evaluating in planned procedure taking into account degree of its complexity and terms of carrying out.
31. Officials of authorized body when implementing assessment in planned procedure observe General standards and confidentiality concerning the acquired information when evaluating in planned procedure for authorized body, and also the requirements provided by this Standard.
32. The authorized body by means of information systems of electronic document management (further – EDMS) sends the notification to state body in which SVA, about evaluating in planned procedure no later than 2 (two) working days till its beginning with indication of officials, start and end date of assessment is created.
33. Before assessment in planned procedure the program about evaluating in planned procedure for authorized body no later than 2 (two) working days till its beginning by means of EDMS goes to the head of state body in which SVA, or to person replacing it is created.
34. Assessment in planned procedure is performed according to criteria for evaluation of efficiency of activities of SVA in form according to appendix 11 to this Standard.
35. The officials performing assessment in planned procedure carry out quality control, according to paragraph 1 of Chapter 5 of Rules, at least three materials of internal state audit according to criteria, stipulated in Item 95 Rules.
36. Assessment in planned procedure is carried out in a complex (by all criteria).
37. Officials of authorized body officially request from SVA all documentation (including in electronic format) and the explanations necessary for evaluating in planned procedure within 5 (five) working days.
38. Evaluating duration in planned procedure for authorized body constitutes no more than 20 (twenty) working days. Evaluating term in planned procedure is prolonged according to the decision of the head of authorized body for the term of no more than 10 (ten) working days on what the state body in which SVA is created is in writing informed.
39. By results of the carried-out assessment in planned procedure the report on results of efficiency evaluation of activities of SVA (further - the report) in form according to appendix 12 to this Standard is constituted.
40. The report is submitted the official of authorized body who was carrying out assessment in planned procedure to the head of SVA or person replacing it in day of completion of assessment in planned procedure through office of state body in which SVA is created. The report is considered by the head of SVA or person replacing it within 10 (ten) working days.
41. In case of absence to the report of objections (notes) of SVA, the report is signed by the head of SVA or person replacing it and goes to authorized body by means of EDMS no later than 2 (two) working days taking into account the term specified in Item 40 of this Standard.
In the presence to the report of objections (notes) of SVA, the available objections (notes) go SVA to authorized body by means of EDMS no later than 5 (five) working days taking into account the term specified in Item 40 of this Standard.
42. In case of receipt of objections (notes) by SVA to the report the head of SVA or person replacing it within 3 (three) working days after the direction of objections (notes) in authorized body initiates holding meeting of Council for the state audit and risks (further – Council) with participation of representatives of authorized body for discussion and permission of the disagreements which arose by results of assessment in planned procedure for authorized body.
By results of meeting of Council the protocol in form according to appendix 13 to this Standard which joins assessment materials in planned procedure is drawn up.
The protocol is constituted in duplicate, one of which remains in state body in which SVA is created. The second copy is transferred to authorized body.
43. The report has end-to-end numbering of pages and is drawn up in the following procedure:
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