ORDER OF THE MINISTRY OF FINANCE OF THE KYRGYZ REPUBLIC

of August 15, 2023 No. 3-P

About approval of the Regulations on certification of the internal auditor in public sector

For the purpose of enhancement of the regulatory legal base on internal audit and systems of qualification certification of internal auditors in public sector of the Kyrgyz Republic, in pursuance of part 2 of Article 122 of the Budget code of the Kyrgyz Republic, Item 8 of part 1 of article 10 of the Law of the Kyrgyz Republic "About internal audit", according to the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About delegation of separate rule-making powers of the Cabinet of Ministers of the Kyrgyz Republic to state bodies and executive bodies of local self-government" of March 3, 2023 No. 115,

I ORDER:

1. Approve Regulations on certification of the internal auditor in public sector, according to appendix.

2. To management of development of financial accounting, internal audit and internal control:

1) within three working days from the date of registration to publish this order in the state and official languages in the newspaper of "Erkin-limited liability partnership", and on the official site of the Cabinet of Ministers of the Kyrgyz Republic;

To send 2) within three working days from the date of official publication to the copy of this order in duplicate in the state and official languages, on the paper and electronic medium, with indication of publication source to the Ministry of Justice of the Kyrgyz Republic for inclusion in the State register of regulatory legal acts of the Kyrgyz Republic;

3) within three working days from the date of entry into force of this order to send the copy of the order in duplicate in the state and official languages to Administration of the President of the Kyrgyz Republic.

3. To provide to the press service within three working days from the date of registration of this order its official publication on the website of the Ministry of Finance of the Kyrgyz Republic.

4. Declare invalid:

1) the order of the Ministry of Finance of the Kyrgyz Republic of August 6, 2018 No. 3-DP "About approval of the Regulations on certification of the internal auditor in public sector".

5. This order becomes effective after seven days from the date of official publication.

6. To impose control of execution of this order on the Deputy Minister of Finance of the Kyrgyz Republic - the director of the Central Treasury of the Ministry of Finance of the Kyrgyz Republic Danikeev U. O.

Appendix

to the Order of the Ministry of Finance of the Kyrgyz Republic of August 15, 2023 No. 3-P

Regulations on certification of the internal auditor in public sector

1. General provisions

1. This Regulations on certification of the internal auditor in public sector (further - the Provision) regulate procedure for certification of the internal auditor of public sector.

2. In this Provision the following concepts are used:

1) the appeal commission - the commission created by the order of the Ministry of Finance of the Kyrgyz Republic (further - the Ministry of Finance) for consideration of the application (y) of the applicant(s) about the appeal of results of qualification examination;

2) qualification examination - the examination held for assessment of level of knowledge of applicants for the right of receipt of the qualification certificate of the internal auditor;

3) the applicant - the citizen of the Kyrgyz Republic who showed willingness to participate at qualification examination and applying for the right of receipt of the qualification certificate of the internal auditor;

4) the program of qualification examination - set of the subjects grouped in Sections which knowledge is required for confirmation of level of knowledge of applicants for receipt of the qualification certificate of the internal auditor;

5) certification - process of training of applicants, assessment of level of knowledge of applicants for the right of receipt of the qualification certificate of the internal auditor and continuous advanced training of internal auditors;

6) the qualification certificate of the internal auditor - the document confirming the level of knowledge of the internal auditor necessary for implementation of internal audit issued by the Ministry of Finance;

7) examination committee - the commission created by the order of the Ministry of Finance for holding qualification examination of applicants.

2. Organization of training of applicants

3. For passing of qualification examination by applicants, the Ministry of Finance will organize passing of training in the program of qualification examination by them (further - the Program).

4. The program covers training course of 100 class periods which is developed and affirms the Ministry of Finance. The program is reviewed according to changes of regulatory legal acts in the field of internal audit, internal control, financial accounting, the financial reporting, the budget process, public procurements.

5. The program comprises the following elements:

1) the name of subjects in the field of internal audit, internal control, financial accounting, the financial reporting, the budget process, public procurements;

2) time amount necessary for carrying out training in subjects with breakdown at lecture and practical o'clock;

3) list of regulatory legal acts and recommended literature.

6. Training of applicants in the Program is provided by the legal person(s) having the license for educational activities (further - the training persons).

3. Organization of holding qualification examination

7. Examination on the right of receipt of the qualification certificate of the internal auditor is performed once a quarter according to the schedule approved by the Ministry of Finance. The schedule of examination the forthcoming year affirms till January 1 of the forthcoming year and is published on the website of the Ministry of Finance.

8. Documents acceptance from applicants is performed by examination committee a month before the established date of examination and stops in fifteen working days prior to the examination.

9. Examination committee makes the decision on the admission to qualification examination, or on refusal in the admission to qualification examination, having considered compliance of applicants to criteria, stipulated in Item the 14th this provision and the submitted documents according to Item 15 of this provision.

10. The applicants allowed to qualification examination are notified on date and time of holding qualification examination via phone and/or e-mail specified in the statement for the admission to qualification examination (appendix 1 to this Provision) no later than five working days prior to the qualification examination.

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