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Registered by the

Ministry of Justice of Ukraine

June 20, 2022

No. 676/38012

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of May 18, 2022 No. 144

About approval of the Procedure for carrying out certification of employees of divisions of internal audit

According to the paragraph to third Item 3 of the resolution of the Cabinet of Ministers of Ukraine of January 12, 2022 No. 12 "About introduction of certification of employees of divisions of internal audit and introduction of amendments to the resolution of the Cabinet of Ministers of Ukraine of September 28, 2011 No. 1001", item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, I order:

1. Approve the Procedure for carrying out certification of employees of divisions of internal audit which is applied.

2. To provide to department of harmonization of the state internal financial control:

submission of this order in accordance with the established procedure on state registration in the Ministry of Justice of Ukraine;

implementation of organizational actions for carrying out since January 01, 2023 certification of employees of divisions of internal audit;

promulgation of this order on the official website of the Ministry of Finance of Ukraine after its state registration in the Ministry of Justice of Ukraine.

3. This order becomes effective from the date of its official publication, except the Section I, paragraphs of the first, the second, fourth, sixth - the thirteenth Item 3, of Items 8, of the 9th Section II, the Sections III-VIII of the Procedure for carrying out certification of employees of divisions of the internal audit approved by this order which become effective since January 01, 2023, but not earlier than day of its official publication.

4. To impose control of execution of this order on the First Deputy Minister Ulyutin D. V.

Minister

S. Marchenko 

It is approved:

The chairman of the National agency of Ukraine concerning public service

N. Alyushina 

 

Approved by the Order of the Ministry of Finance of Ukraine of May 18, 2022, No. 144

Procedure for carrying out certification of employees of divisions of internal audit

I. General provisions

1. This Procedure determines the mechanism of carrying out certification of employees of divisions of internal audit of the ministries, other central executive bodies, Council of Ministers of the Autonomous Republic of Crimea, the regional, Kiev and Sevastopol city public administrations, other main managers of means of the government budget and their territorial authorities (further - employees of divisions of internal audit).

2. Certification of employees of divisions of internal audit is carried out gratuitously and on a voluntary basis by the Certified commission.

3. Stages of carrying out certification of employees of divisions of internal audit are:

registration for certification passing;

holding qualification examination;

determination of results of qualification examination and issue of certificates;

permanent advanced training by certified internal auditors.

II. Forming of the Certified commission and its power

1. For implementation of certification of employees of divisions of internal audit the Certified commission which consists at least of five members is formed as facilitative branch.

The staff of the Certified commission affirms the order of the Ministry of Finance.

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