ORDER OF THE GOVERNMENT OF THE KYRGYZ REPUBLIC

of March 13, 2009 No. 177

About creation of services of internal audit in state bodies and organizations, local government bodies of the Kyrgyz Republic

According to articles 9 and 12 of the Law of the Kyrgyz Republic "About internal audit" the Government of the Kyrgyz Republic decides:

1. Approve:

- The list of state bodies and organizations, local government bodies of the Kyrgyz Republic in which services of internal audit, according to appendix 1 to this resolution shall be created;

- Requirements to the professional level of internal auditors according to appendix 2 to this resolution.

2. To the state bodies and organizations, organama of local self-government of the Kyrgyz Republic specified in the List, in accordance with the established procedure:

- create services of internal audit;

- make offers on reduction of earlier made decisions of the Government of the Kyrgyz Republic in compliance with this resolution.

3. Determine that functioning of services of internal audit is performed within the approved number of staff and expenses on their content.

4. Ceased to be valid according to the Order of the Government of the Kyrgyz Republic of 04.12.2009 No. 733

5. To impose control over the implementation of this resolution on department of finance and credit policy of Government office of the Kyrgyz Republic.

Approved by the Order of the Government of the Kyrgyz Republic of March 13, 2009, No. 177

Appendix 1

The list of state bodies and organizations, local government bodies of the Kyrgyz Republic in which services of internal audit shall be created

№	Name of state bodies and local government bodies
1	Ministry of Finance of the Kyrgyz Republic
2	Ministry of Internal Affairs of the Kyrgyz Republic
3	Ministry of Defence of the Kyrgyz Republic
4	Ministry of emergency situations of the Kyrgyz Republic
5	Service of execution of punishments under the Ministry of Justice of the Kyrgyz Republic
6	State Border Service of the Kyrgyz Republic
6-1	Social fund of the Kyrgyz Republic under the Cabinet of Ministers of the Kyrgyz Republic
7	City administration Bishkek
8	City administration Osh

Appendix 2

Requirements to the professional level of internal auditors

1. General provisions

1. These Requirements to the professional level of internal auditors are established to professional qualities of the internal auditors necessary for execution of job responsibilities and effective implementation of internal audit function.

2. Requirements to the professional level of internal auditors

2. To the professional level of internal auditors the following requirements are established:

1) knowledge:

- Constitutions of the Kyrgyz Republic;

- Budget code of the Kyrgyz Republic;

- Labor code of the Kyrgyz Republic;

- The law of the Kyrgyz Republic "About internal audit";

- The law of the Kyrgyz Republic "About the public civil service and municipal service";

- The law of the Kyrgyz Republic "About financial accounting";

- The regulations on council on internal audit approved by the order of the Government of the Kyrgyz Republic of September 9, 2013 No. 498;

- Ethical standards of internal auditors of the state bodies and organizations of the Kyrgyz Republic approved by the order of the Government of the Kyrgyz Republic of December 31, 2013 No. 721;

- The regulations on financial management and control in budgetary institutions approved by the order of the Government of the Kyrgyz Republic of December 31, 2013 No. 722;

- The standards of internal audit in the Kyrgyz Republic approved by the order of the Ministry of Economics and finance of the Kyrgyz Republic of August 25, 2021 No. 80-p;

- Managements on creation of the program of guarantee and improvement of quality of the internal audit approved by the order of the Ministry of Finance of the Kyrgyz Republic of December 28, 2016 No. 212-P;

2) ability:

- plan and organize carrying out internal audit;

- estimate and improve risk management processes in activities of object of internal audit;

- estimate efficiency and effectiveness of internal control system in object of internal audit;

- collect, analyze, estimate and document information on financial and economic activities, working processes and internal control system of object of internal audit;

- organize work by description, to the analysis and improvement of working processes;

- create reports on results of internal audit;

- explain internal audit functions to employees of object of internal audit;

3) skills:

- works with information systems and security technologies, mailings and managements of documents;

- carrying out and analysis of questionnaires;

- applications of software products on planning of internal audit, accomplishment of audit engagements and preparation of the reporting under results of the booked audits.

3. To the professional level of heads of services of internal audit the following requirements are in addition established:

1) ability:

- to strategically plan activities of service of internal audit;

- provide effectiveness and efficiency of activities of service of internal audit;

- to accurately plan activities of internal auditors and objective assessment of their activities;

- to effectively use resources in the course of internal audit;

- warn and resolve conflict situations.

 

 

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