ORDER OF THE MINISTRY OF FINANCE OF THE KYRGYZ REPUBLIC

of September 14, 2015 No. 157-P

About approval of "Regulations on training of internal auditors in the Kyrgyz Republic"

For the purpose of increase in skill level and further professional development of internal auditors in the sector of public administration, and also according to Item 7 of article 10 of the Law of the Kyrgyz Republic "About internal audit" and Item 2 of the order of the Government of the Kyrgyz Republic "About approval of Standards of internal audit in the Kyrgyz Republic" of June 3, 2014 296, I order to No.:

1. Approve Regulations on training of internal auditors in the Kyrgyz Republic according to appendix 1.

2. Create working group for development of the Specification for the software on passing qualification examination by the staff of services of internal audit in the sector of public administration.

3. To management of methodology of internal audit and financial accounting:

- develop test questions for holding qualification examination;

- publish this order in the state and official languages in the Erkin Too newspaper and on the official website of the Government of the Kyrgyz Republic;

- within one working day from the date of official publication to send this order to the Ministry of Justice of the Kyrgyz Republic for state registration;

- bring this order to the attention of the ministries, administrative departments and other state bodies.

4. For public relations to provide to the sector publication of this order on the website of the Ministry of Finance of the Kyrgyz Republic.

5. This order becomes effective since January 1, 2016.

6. To impose control of execution of this order on the secretary of state Bayamanova Z. E.

Appendix 1

to the Order of the Ministry of Finance of the Kyrgyz Republic of September 14, 2015 No. 157-P

Regulations on training of internal auditors in the Kyrgyz Republic

1. General provisions

1. This Regulations on training of internal auditors in the Kyrgyz Republic (further - the Provision) are developed according to the Law of the Kyrgyz Republic "About internal audit" and the order of the Government of the Kyrgyz Republic "About approval of Standards of internal audit in the Kyrgyz Republic" of June 3, 2014 No. 296.

2. The provision regulates procedure for training and professional development of specialists of services of internal audit of the ministries, state committees, administrative departments, other state bodies, other executive bodies, bodies of system of the national social insurance and provision of pensions, local government bodies, their subordinated organizations, the state companies (further - bodies of public sector).

2. Main terms and concepts

3. In this Provision the following concepts are used:

1) professional development - continuous advanced training and retraining of specialists of services of internal audit of bodies of public sector;

2) the applicant - the specialist of service of internal audit of bodies of public sector participating in passing of qualification examination;

3) examination committee - the commission created by the order of the head of authorized state body in the field of internal audit (further - authorized body) for holding qualification examination of applicants;

4) the appeal commission - the commission created by the order of the head of authorized body in case of receipt of the statement(s) for the appeal of results of qualification examination from the applicant(s) for its consideration;

5) qualification examination - examination in the form of conducting computer testing in all Sections of the Program of qualification examination;

6) the Program of qualification examination - set of the subjects of the examination questions required for confirmation of qualification of applicants grouped in Sections.

3. Organization of training in the Program of advanced training of internal auditors

4. For implementation of continuous professional development of specialists of services of internal audit of bodies of public sector, the authorized body will organize training according to the Program of advanced training of specialists in internal audit of bodies of public sector approved by it.

5. The program of continuous professional development of specialists in internal audit covers training course of 100 class periods which is developed and affirms authorized body. The program of continuous professional development of specialists in internal audit is reviewed according to changes of regulatory legal acts in the field of internal audit.

6. The program of continuous professional development of specialists in internal audit comprises the following elements:

- the name of subjects in the field of financial accounting, internal audit, public procurements, planning and budget implementation;

- time amount necessary for carrying out training in each subject with breakdown at theoretical and practical o'clock;

- the list of recommended literature with breakdown on subjects.

7. Training of specialists of services of internal audit of bodies of public sector in the Program of continuous professional development of specialists approved by authorized body is carried out by the physical and/or legal person(s) (further - the training persons) recommended by authorized body according to requirements of this provision.

8. For the purpose of selection of the training persons by authorized body competitive selection will be organized and the contest committee is in accordance with the established procedure created.

9. The training persons shall organize rates of continuous professional development of internal auditors according to the Program of continuous professional development of specialists in internal audit approved by authorized body.

10. The document confirming passing of rate of professional development is submitted the applicant in authorized body for receipt of the admission to qualification examination.

11. The procedure for carrying out competitive selection of the training persons is developed and affirms authorized body.

4. The admission to qualification examination

12. Applicants - the specialists of services of internal audit working in bodies of public sector of the Kyrgyz Republic are allowed to qualification examination.

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