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Registered by

Ministry of Justice

Russian Federation

On December 18, 2019 No. 56862

ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of November 21, 2019 No. 195n

About approval of the federal standard of internal financial audit "The rights and obligations of officials (workers) when implementing internal financial audit"

According to Item 5 of Article 160.2-1 and the paragraph the forty fifth Article 165 of the Budget code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3823; 2019, 31, of the Art. 4466) I order to No.:

1. Approve the enclosed federal standard of internal financial audit "The rights and obligations of officials (workers) when implementing internal financial audit".

2. This order becomes effective since January 1, 2020.

The First Deputy Prime Minister of the Russian Federation is the Minister of Finance of the Russian Federation

A. G. Siluanov

Approved by the Order of the Ministry of Finance of the Russian Federation of November 21, 2019, No. 195n

The federal standard of internal financial audit "The rights and obligations of officials (workers) when implementing internal financial audit"

I. General provisions

1. This federal standard of internal financial audit "The rights and obligations of officials (workers) when implementing internal financial audit" (further - the Standard) is developed according to Article 160.2-1 of the Budget code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3823; 2019, No. 30, the Art. 4101), is applied under the organization and implementation of internal financial audit and determines the rights and obligations of officials (workers) of the main managers of budgetary funds, chief managers of budget receipts, chief managers of budget deficit financing sources (further - chief managers of budgetary funds), managers of budgetary funds, receivers of budgetary funds, administrators of budget receipts, administrators of budget deficit financing sources (further - administrators of budgetary funds) which are:

officials (workers) of the subject of internal financial audit (the authorized officer (worker) of the chief manager (administrator) of budgetary funds given authority on implementation of internal financial audit (further - the authorized officer));

subjects of the budget procedures;

the officials (workers) of the chief manager (administrator) of budgetary funds involved in holding auditor action.

The officials (workers) of the chief manager (administrator) of budgetary funds and (or) experts involved in holding auditor action are allocated with the rights and obligations of officials (workers) of the subject of internal financial audit (except for the rights and obligations of the head of the subject of internal financial audit, and also the head of auditor group).

2. For the purpose of this Standard terms in the values determined by the federal standard of internal financial audit "Determinations, the principles and tasks of internal financial audit" are applied.

II. Rights and obligations of officials (workers) of the subject of internal financial audit

3. Officials (workers) of the subject of internal financial audit (the authorized officer, members of auditor group) by preparation for carrying out and holding auditor actions have the right:

receive from subjects of the budget procedures the documents and actual data, information, necessary for implementation of internal financial audit, connected with object of internal financial audit, including explanation in written and (or) oral form;

get access to the applied software and information resources providing execution of the budget powers of the chief manager (administrator) of budgetary funds and (or) containing information on transactions (actions) for accomplishment of the budget procedure;

get acquainted with organizational and administrative and technical documents of the chief manager (administrator) of budgetary funds to the applied software and information resources used by subjects of the budget procedures, including the description and application of means of information protection;

visit rooms and the territories which are occupied by subjects of the budget procedures;

advise subjects of the budget procedures for the questions connected with enhancement of the organization and implementation of control actions, improvement of quality of financial management, including with increase in effectiveness and economy of use of budgetary funds;

perform professional development by acquisition of new knowledge and abilities, development of professional and personal qualities for the purpose of maintenance and increase in the skill level necessary for proper execution of job responsibilities in case of implementation of internal financial audit;

receive from legal entities (organizations) to whom separate powers, documents and actual data, information, and also access to their applied software and information resources, necessary for implementation of internal financial audit, are delegated if public authorities (state bodies), governing bodies of state non-budgetary funds, local government bodies (their territorial authorities, subordinated state organizations) and the state corporations, being chief managers (administrators) of budgetary funds, delegated the separate powers, including the budget powers, powers of the state (municipal) customer and power specified in Item 6 of Article 264.1 of the Budget code of the Russian Federation (The Russian Federation Code, 1998, to No. 31, Art. 3823; 2019, No. 30, Art. 4101). The request and receipt of the above-stated data is performed according to the procedure of interaction between the legal entity (organization) delegating separate powers and accepting these powers regarding provision of information on the implementation of delegated powers established by the agreement (agreement) on delegation of power and (or) the decision on delegation of power;

be guided by provisions of the professional standard "Internal auditor" <1>, applicable in case of implementation of internal financial audit, regarding the provisions which are not settled by the federal standards of internal financial audit established by the Ministry of Finance of the Russian Federation, and also departmental (internal) acts of the chief manager (administrator) of budgetary funds providing implementation of internal financial audit.

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<1> The professional standard "Internal auditor" approved by the order of the Ministry of Labour and Social Protection of the Russian Federation of 24.06.2015 No. 398n (registration No. 38251) is registered in the Ministry of Justice of the Russian Federation on July 29, 2015.

4. The head of auditor group, in addition to the rights specified in Item 3 of this Standard, has the right:

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