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:
1. Approve the Procedure for carrying out by the Public auditing service, its interregional territorial authorities of the state financial audit of use of information technologies which is applied.
2. Make changes which are applied to resolutions of the Cabinet of Ministers of Ukraine.
Prime Minister of Ukraine
V. Groysman
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 utility 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:
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