ORDER OF THE GOVERNMENT REPUBLIC OF MOLDOVA

of November 19, 2019 No. 556

About approval of the Regulations on acquisition, confirmation and development of professional qualification in the field of internal audit in public sector

Based on the Code of the Republic of Moldova about education No. 152/2014 (The official monitor of the Republic of Moldova, 2014, Art. No. 319-324, 634), with subsequent changes, and Item g) article 29 of the Law No. 229/2010 on the state internal financial control (repeated publication: The official monitor of the Republic of Moldova, 2019, Art. No. 86-92, 140) DECIDES: the Government

1. Approve Regulations on acquisition, confirmation and development of professional qualification in the field of internal audit in public sector it (is applied).

2. To the Ministry of Finance within 12 months from the date of publication of this resolution:

1) to approve staff of the Certified commission in the field of internal audit in public sector;

2) to approve the Training program in the field of internal audit in public sector;

3) to develop and publish the Register of certificates of professional qualification in the field of internal audit in public sector.

3. The certificate of qualification of the auditor in public sector issued by the Ministry of Finance valid for the date of entry into force of this resolution, is equated to the certificate of assessment of knowledge in the field of internal audit in public sector for intermediate level.

4. The certificate of qualification in specialized area of the auditor in public sector issued by the Ministry of Finance valid for the date of entry into force of this resolution, is equated to the certificate of professional qualification in the field of internal audit in public sector and is registered in the Register of certificates of professional qualification in the field of internal audit in public sector.

5. To persons who on the date of entry into force of this resolution performed activities for internal audit in public sector to provide within two years development of professional competences according to the level of requirements to post with examination according to knowledge.

6. To confirm to the employees holding executive positions in public institutions in the area of internal audit till January 1, 2021 professional competences by means of receipt of certificates of professional qualification in internal audit in public sector.

7. To impose control over execution of provisions of this resolution on the Ministry of Finance.

8. This resolution becomes effective after 12 months from the date of publication.

9. On the date of entry into force of this resolution to recognize invalid:

1) Order of the Minister of Finance No. 100/2012 on approval of the Regulations on certification of internal auditors of the public sector (Official monitor of the Republic of Moldova, 2012, Art. No. 205-207, 1132);

2) Order of the Minister of Finance No. 97/2013 on the Register of certified internal auditors of the public sector (Official monitor of the Republic of Moldova, 2013, Art. No. 146-151, 1039).

Approved by the Order of the Government of the Republic of Moldova of November 19, 2019 No. 556

Regulations on acquisition, confirmation and development of professional qualification in the field of internal audit in public sector

Section 1 General provisions

1. The regulations on acquisition, confirmation and development of professional qualification in the field of internal audit in public sector (further – the Provision) regulate process of the organization and assessment of professional training of the internal auditors, senior internal auditors, main internal auditors and employees holding executive positions in the field of internal audit in public sector.

2. The provision establishes requirements to preparation, selection criteria for the admission to the Training program in the field of internal audit in public sector (further – the Training program), rules of holding examinations in assessment of knowledge, powers and procedure for the organization of activities of the Certified commission in the field of internal audit in public sector (further – the Certified commission), and also decision making conditions about issue, preserving action, suspension of action and withdrawal of the certificate of professional qualification.

3. Within two years from the date of assumption of office the internal auditor shall take part in the Training program which meets the requirements of professional competence for post, with receipt of the certificate of assessment of knowledge in the field of internal audit in public sector (further – the certificate of assessment of knowledge) in accordance with the terms of this provision.

4. The main internal auditor and the senior internal auditor shall correspond to professional competence, conditions of preparation and experience according to post, and also to have the certificate of assessment of knowledge corresponding to the level of the professional competence necessary for accomplishment of the tasks appointed on position, issued according to this Provision.

5. The employees holding executive positions in the field of internal audit shall correspond to professional competence, conditions of preparation and experience according to post, and also to have the certificate of professional qualification in the field of internal audit in public sector (further – the certificate of professional qualification), the document confirming the right to hold position or to move ahead on position, issued according to this Provision.

Section 2 Training program

6. The training program approved with Council for the state internal financial control and approved by the Ministry of Finance, accredited according to provisions of the regulatory base establishes selection criteria, the minimum set of modules and subjects which the student shall acquire the training periods, and also framework of professional competence for accomplishment of obligations of internal audit of public sector.

7. The training program is structured at three levels, each of which corresponds to the level of the professional competence necessary for accomplishment of the tasks appointed on the state position namely:

1) basic level which meets the requirements of professional competence for position of the internal auditor;

2) intermediate level which meets the requirements of professional competence for position of the senior internal auditor;

3) the high level which meets the requirements of professional competence for position of the main internal auditor and personnel with the leading functions of activities of internal audit.

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