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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of November 30, 2015 No. 599

About approval of standard regulations on services of internal audit

(as amended on 30-03-2021)

According to the subitem 4) article 14 of the Law of the Republic of Kazakhstan of November 12, 2015 "About the state audit and financial control", PRIKAZYVAYU:

1. Approve the enclosed Standard regulations on services of internal audit.

2. To department of methodology of financial accounting and audit of the Ministry of Finance of the Republic of Kazakhstan (Bekturova A. T.) in the procedure established by the legislation to provide:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days after state registration of this order its direction on official publication in periodic printing editions and information system of law of Ad_let;

3) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan.

3. This order becomes effective from the date of its state registration.

Minister of Finance of the Republic of Kazakhstan

B. Sultanov

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of November 30, 2015 No. 599

Standard regulations on services of internal audit

This Provision according to legal acts of the Republic of Kazakhstan determines the status, powers and the organization of work of services of internal audit of the central state bodies, departments of the central state bodies, local executive bodies of areas, cities of republican value, the capital, except for services of internal audit of National Bank of the Republic of Kazakhstan, special state bodies of the Republic of Kazakhstan.

Chapter 1. General provisions

1. Services of internal audit (further – SVA) are formed by the decision (the order, the order) of the first head of the central state body, departments of the central state bodies, at the discretion of the first head, the akim of area, the city of republican value, the capital.

2. SVA of the central state bodies, departments of the central state bodies, local executive bodies of areas, the cities of republican value, the capital, except for SVA of National Bank of the Republic of Kazakhstan, performs the activities according to the Constitution of the Republic of Kazakhstan, the Law of the Republic of Kazakhstan of November 12, 2015 "About the state audit and financial control" (further - the Law), requirements of the current legislation and internal documents of state body.

3. The structure and the number of staff (quantitative structure) of SVA affirm chiefs of staff of the central executive body (officials to whom powers of the chief of staff of the central executive body are in accordance with the established procedure assigned), and as cases of absence of those - heads of these public institutions, the akim of area, city of republican value, the capital based on the order (order).

Organizational and material logistics of activities of SVA of the Supreme Court of the Republic of Kazakhstan and Administration of the President of the Republic of Kazakhstan is performed according to requirements of the current legislation.

4. Functional obligations, the rights and responsibility of employees of SVA are determined by the corresponding job descriptions which are developed based on Regulations on service of internal audit, and affirm the chief of staff of the central executive body (the official to who powers of the chief of staff of the central executive body are in accordance with the established procedure assigned), and as cases of absence of those - the head of public institution based on the order (order), in coordination with the first head of state body, the akim of area, city of republican value, the capital.

Chapter 2. Status of SVA

5. SVA is division of state body, is independent of other structural divisions, subordinated and accountable to the first head of the central state body, department of the central state body, the akim of area, city of republican value, the capital, acts as part of permanent monitoring of internal control system of state body.

6. SVA is independent in carrying out internal state audit and preparation of reports on results of internal audit.

7. SVA cannot be involved in the works which are within the competence of other structural divisions of the central state body, departments of the central state bodies, local executive bodies of areas, cities of republican value, the capital and also in preparation or execution of the programs and projects which are not relating to its powers.

8. Provisions of internal documents of state body, except for documents which cannot be applied according to the status of SVA, regulations on state body and Regulations on service of internal audit extend to employees of SVA.

9. Assessment of activities of SVA is carried out by authorized body on internal state audit.

Chapter 3. Purposes, main objectives, functions, rights and obligations of SVA

10. Main objective of activities of SVA is rendering assistance to the head of state body in achievement of strategic objectives and tasks of state body, development programs of the territories, representation to the head of state body of the independent and objective information intended for ensuring effective management of state body, the increases in management efficiency and use of budgetary funds, assets of the state and subjects of the quasi-public sector based on risk management system.

10-1. Competence SVA is performed within article 15 of the Law.

11. Tasks of SVA:

1) analysis of goal achievement and tasks of strategic documents of state body, development programs of the territories;

2) the analysis, assessment and check of reliability and reliability of financial and management information, efficiency of internal processes of the organization of activities of state bodies, qualities of the rendered state services, safety of assets of the state.

12. SVA functions:

1) participates in carrying out financial records audit;

2) books efficiency audit:

in state body, its departments, territorial subdivisions, the subordinated organizations for all directions them activities - for SVA of the central state bodies, except for SVA of National Bank of the Republic of Kazakhstan;

in the executive bodies financed from local budgets and which are in the territory of administrative subordination of the respective area, the city of republican value, the capital, their divisions, the subordinated organizations for all directions them activities - for SVA of local executive bodies of areas, the cities of republican value, the capital;

3) books compliance audit:

in state body, its departments, territorial subdivisions, the subordinated organizations - for SVA of the central state bodies, except for SVA of National Bank of the Republic of Kazakhstan;

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