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Ministry of Justice

Russian Federation

On January 18, 2017 No. 45293

ORDER OF FEDERAL SECURITY SERVICE OF THE RUSSIAN FEDERATION

of December 20, 2016 No. 782

About approval of the Regulations on implementation of internal financial audit in bodies of the Federal Security Service

According to Rules of implementation by the main managers (managers) of means of the federal budget (the budget of state non-budgetary fund of the Russian Federation), chief managers (administrators) of the income of the federal budget (the budget of state non-budgetary fund of the Russian Federation), chief managers (administrators) of sources of financing of federal budget deficit (the budget of state non-budgetary fund of the Russian Federation) of internal financial control and internal financial audit approved by the order of the Government of the Russian Federation of March 17, 2014 No. 193 (The Russian Federation Code, 2014, No. 12, Art. 1290; 2015, No. 16, Art. 2393; 2016, to No. 18, of the Art. 2632), I order:

approve the enclosed Regulations on implementation of internal financial audit in bodies of the Federal Security Service.

Director

A. Bortnikov

Appendix

to the Order of Federal Security Service of the Russian Federation of December 20, 2016 No. 782

Regulations on implementation of internal financial audit in bodies of the Federal Security Service

I. General provisions

1. This Provision determines the purposes, procedure for the organization and implementation in Federal Security Service of the Russian Federation of internal financial audit.

2. The organization of internal financial audit in FSB of Russia is assigned to the head of Control service FSB of Russia, and its implementation on Control and auditing management of Control service FSB of Russia (further - the subject of audit).

3. Activities of the subject of audit are based on the principles of legality, objectivity, efficiency, independence and professional competence, and also systemacity, responsibility and standardization.

4. The purposes of internal financial audit are:

assessment of reliability of internal financial control and preparation of recommendations about increase in its efficiency;

confirmation of reliability of budget reports and compliance of procedure for conducting the budget accounting of methodology and to the standards of the budget accounting established by the Ministry of Finance of the Russian Federation;

preparation of offers on increase in economy and effectiveness of use of budgetary funds.

5. Objects of internal financial audit (further - objects of audit) are:

managers and receivers of means of the federal budget, administrators of the income of budgets of the budget system of the Russian Federation subordinated to FSB of Russia (further - security service);

federal public state scientific institution "Academy of Cryptography of the Russian Federation".

II. Planning of internal financial audit

6. Internal financial audit is performed by means of carrying out scheduled and unscheduled audit inspections.

Audit inspections are subdivided on:

cameral checks which are carried out in the location of the subject of audit based on provided on its information request and materials;

exit checks which are carried out in the location of objects of audit;

the combined checks which are carried out both in the location of the subject of audit, and in the location of objects of audit.

7. Scheduled audit inspections are performed according to the annual plan of internal financial audit in bodies of the Federal Security Service (further - the Plan).

8. The plan for the next year is constituted by the subject of audit on recommended sample according to appendix No. 1 to this Provision and submitted for approval to the head of Control service FSB of Russia till December 1 of the current calendar year. Statements from the Plan till December 15 of the current calendar year go to the objects of audit planned to check.

9. When planning audit inspections (scheduling) are considered:

the importance of transactions (actions for forming of the document necessary for accomplishment of the internal budget procedure), groups of the same transactions of objects of audit which can exert considerable impact on annual and (or) quarter budget reports in case of illegal execution of these transactions;

the factors influencing amount of selection of the checked transactions (actions for forming of the document necessary for accomplishment of the internal budget procedure) for testing of efficiency (reliability) of internal financial control to which including the frequency of accomplishment of visual control actions, materiality of procedures of internal financial control and level of automation of procedures of internal financial control belong;

availability of significant budget risks after holding procedures of internal financial control;

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