of May 22, 2019 No. 517
About approval of the Procedure for carrying out by the Public auditing service, its interregional territorial authorities of the state financial audit of use of information technologies
The Cabinet of Ministers of Ukraine decides:
2. Make changes which are applied to resolutions of the Cabinet of Ministers of Ukraine.
Prime Minister of Ukraine
Approved by the Resolution of the Cabinet of Ministers of Ukraine of May 22, 2019 , No. 517
1. This Procedure determines the carrying out mechanism Gosauditsluzhboy, its interregional territorial authorities (further - bodies of Gosauditsluzhby) the state financial audit of use of information technologies.
2. The state financial audit of use of information technologies (further - audit) - the type of the state financial audit directed to conducting check (research) and the analysis (assessment) of legality and efficiency of use of public means and other assets by managers of budgetary funds, the state trust funds, funds of obligatory national social insurance, subjects of managing of the state-owned and municipal property for implementation and use of information technologies, achievement of particular purposes and tasks during management and management of the circle of information technologies of object of audit.
3. Terms which are used in this Procedure have such value:
1) audit procedures - complex of actions of the statutory auditor (auditor selection, methods and methods of forming and research of the hypotheses of audit (judgments of the statutory auditor concerning origins and availability of problems, shortcomings, omissions, violations, risks) directed to receipt of auditor proofs (documents, information) during audit;
2) the statutory auditor - the official of body of Gosauditsluzhby who is given authority on carrying out audit and has the rights determined by article 10 of the Law of Ukraine "About the basic principles of implementation of the state financial control in Ukraine";
3) object of audit - the manager of budgetary funds and/or the state trust fund and/or fund of obligatory national social insurance, and/or the subject of managing of the state-owned or municipal property;
4) the participant of audit - legal entities (residents or nonresidents) irrespective of their form of business and pattern of ownership, physical persons entrepreneurs who accept (took) directly or indirectly part in development, implementation, functioning, financing of information technologies (systems, processes, resources) object of audit, have information concerning processes, procedures, actions, projects, systems, the material objects performing collection, storage, processing, transfer, distribution, use of information agrees to the purposes and tasks established by them and/or managers of such information;
5) the circle of information technologies - set of the strategic, managerial and operational types of activity connected with collection, processing, preserving, distribution and use of information and technologies, including hardware, the software and other technical means.
Other terms in this Procedure are used in the value given in the Budget code of Ukraine, the Laws of Ukraine "About the basic principles of implementation of the state financial control in Ukraine", "About copyright and the related rights", "About the National program of informatization", "About information", "About information security in information and telecommunication systems", "About openness of use of public means".
4. The main objectives of audit are:
1) conducting check (research) and analysis (assessment):
achievements of particular purposes and tasks during management and management of the circle of information technologies of object of audit, in particular observance of requirements of the legislation, acts and decisions of governing bodies, safety of assets;
effectiveness and efficiency of use (implementation) of information technologies (systems, processes, resources), the organization of management and management of them, conditions of accomplishment of the control measures aimed at providing reliability of information technologies (systems, processes), in particular concerning confidentiality, integrity, availability (continuity), identification of threats, prevention and risk managements;
legality and efficiency of use of public means and other assets for use (implementation) of information technologies (systems, processes, resources);
correctness of financial accounting, reliability of financial, budget and other reporting of object of audit;
conditions of internal control of object of audit and condition of internal audit if object of audit is the manager of budgetary funds;
2) development of offers and recommendations about elimination of the shortcomings and violations revealed during audit and to prevention them further (further - offers and recommendations).
5. Audit is booked by such stages:
1) planning and organization of audit (preliminary research of object of audit, plan development, creation and approval of the program of audit).
The program of audit is constituted by the head of audit and submitted for approval to the head of body of Gosauditsluzhby or his deputy. The head of audit represents the program of audit for acquaintance to object of audit by one of the methods determined in Item 14 of this Procedure;
2) carrying out audit procedures, forming and execution of auditor proofs, preparation of auditor conclusions, offers and recommendations;
3) the reporting under results of audit, in particular by forming and coordination of the draft of the report on results of audit (further - the report), signings of the protocol of coordination, forming, signing and submission of the report on object of audit;
4) carrying out monitoring of accomplishment of the proposals and recommendations submitted by results of audit and results of their implementation.
Documentation of carrying out audit can be performed in paper form.
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