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The document ceased to be valid since  May 16, 2017 according to Item 1 of the Order of the Ministry of Finance of Ukraine of April 5, 2017 No. 413

Registered by

Ministry of Justice of Ukraine

August 21, 2014

No. 1008/25785

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of July 31, 2014 No. 794

About approval of the Procedure by the State financial inspectorate of Ukraine of control of condition of internal audit in the ministry, other central executive body, their territorial authorities and budgetary institutions relating to the sphere of management of the ministry, other central executive body in Council of Ministers of the Autonomous Republic of Crimea, in the regional, Kiev and Sevastopol city public administrations

For the purpose of realization of Item 18 of the Procedure for creation of structural divisions of internal audit and carrying out such audit in the ministries, other central executive bodies, their territorial authorities and budgetary institutions relating to the sphere of the management of the ministries, other central executive bodies approved by the resolution of the Cabinet of Ministers of Ukraine of September 28, 2011 No. 1001, I ORDER:

1. Approve the Procedure by the State financial inspection of Ukraine of control of condition of internal audit in the ministry, other central executive body, their territorial authorities and budgetary institutions which belong to the sphere of management of the ministry, other central executive body, in Council of Ministers of the Autonomous Republic of Crimea, in the regional, Kiev and Sevastopol city public administrations which is applied.

2. (Chernutsky S. P.) to provide to department of the government budget of the Ministry of Finance of Ukraine (Lozitsky V.P.) and Management of harmonization of the state internal financial control of the State financial inspection of Ukraine in the procedure established by the legislation submission of this order on state registration in the Ministry of Justice of Ukraine.

3. To management of harmonization of the state internal financial control of the State financial inspection of Ukraine (Chernutsky S. P.):

1) to bring this order after its state registration in the Ministry of Justice of Ukraine to data of the ministries, other central executive bodies, Council of Ministers of the Autonomous Republic of Crimea, the regional, Kiev and Sevastopol city public administrations;

2) to make explanations on application of the Procedure approved by this order.

4. This order becomes effective from the date of its official publication.

5. To impose control over the implementation of this order on the First Deputy Minister of Finance of Ukraine Myarkovsky A. I. and Chairman of the State financial inspection of Ukraine Gordiyenko M. G.

Minister

A. Shlapak

Approved by the Order of the Ministry of Finance of Ukraine of July 31, 2014, No. 794

Procedure the State financial inspection of Ukraine of control of condition of internal audit in the ministry, other central executive body, their territorial authorities and budgetary institutions relating to the sphere of management of the ministry, other central executive body in Council of Ministers of the Autonomous Republic of Crimea, in the regional, Kiev and Sevastopol city public administrations

I. General provisions

1. This Procedure determines the mechanism of the organization, carrying out, registration and realization of results of control of condition of internal audit, is performed by quality evaluation of internal audit by the State financial inspectorate of Ukraine (further - State financial inspection) and its territorial authorities (further - bodies of State financial inspectorate) in the ministries, other central executive bodies, their territorial authorities and budgetary institutions relating to the sphere of management of the ministry, other central executive body in Council of Ministers of the Autonomous Republic of Crimea, in the regional, Kiev and Sevastopol city public administrations (further - organizations).

2. The quality evaluation of internal audit (further - quality evaluation) is carried out in the form of research.

II. Organization and evaluating quality

1. The quality evaluation will be organized and carried out by officials of structural division of State financial inspection to which function of control of condition of internal audit is assigned (further - responsible structural division of State financial inspection), according to this Procedure.

2. The quality evaluation is preceded by studying and the analysis by responsible structural division of State financial inspection of reports on results of activities of divisions of internal audit and other information about their functioning obtained on requests of State financial inspection.

If by results of such studying and the analysis problematic issues in activities of divisions of internal audit which require detailed research are revealed, activities of such divisions of internal audit are considered when planning carrying out quality evaluations in organizations where such divisions are formed.

3. The quality evaluation is carried out according to plans which are constituted and affirm as the procedure established by the legislation.

The planned quality evaluation in organization is performed not more often than once a year.

Bodies of State financial inspectorate report organization in ten days prior to day of its carrying out by the direction of the written notice with indication of dates of its beginning and the termination about carrying out planned assessment.

4. Unplanned quality evaluation is the quality evaluation which is not provided in the work plan of body of State financial inspectorate and is carried out according to the decision of the head of body of State financial inspectorate in the presence of at least one of the following circumstances:

the order on evaluating quality from the Cabinet of Ministers of Ukraine, the Ministry of Finance of Ukraine, the address of People's Deputies of Ukraine or deputy requests;

the appeal of bodies of prosecutor's office, Ministry of Internal Affairs of Ukraine, the Security Service of Ukraine which contains the facts testimonial of non-compliance/failure to carry out of requirements of regulatory legal acts by organizations concerning internal audit;

address of the head of organization;

the addresses of citizens containing the facts testimonial of non-compliance/failure to carry out of requirements of regulatory legal acts by organizations concerning internal audit.

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