Approved
by the order of the Chairman
Of the Audit Commission
for Kostanay region
from 2020
№
Regulations
on the Quality Control Department
of the State institution "Audit Commission
for Kostanay region"
1. General provisions
The Quality Control Department (hereinafter referred to as the Department) is a structural subdivision of the state institution "Audit Commission for Kostanay Region" (hereinafter referred to as the Audit Commission).
The Department is guided in its activities by The Constitution of the Republic of Kazakhstan, laws, acts of the President and the Government of the Republic of Kazakhstan, other regulatory legal acts, Regulations of the Audit Commission and this regulation.
The structure and staffing of the Department is approved by the Chairman of the Audit Commission in accordance with the procedure established by the legislation of the Republic of Kazakhstan.
2. Main tasks, functions, rights and responsibilities of the Department
Functions:
1) implementation of quality control for audit activities, including quality control of preliminary examination, draft Audit Plans and Audit Program, draft Audit reports with all appendices, draft audit opinions and Prescriptions, consolidated registers of violations for compliance with State audit and Financial control Standards and other regulatory legal acts regulating the procedure for conducting an external state audit and financial control;
2) monitoring and analyzing the timeliness and completeness of the audit objects' consideration of the recommendations given in the Audit report, including information on the results of the review and supporting documents on their consideration and decision-making, the execution of the assignment points of the Regulations, including information on the results of the execution of the Regulations and supporting documents sent by the object of the state audit and interested persons;
3) analysis of the causes, inconsistencies, violations, shortcomings identified by the results of quality control, and development of recommendations for improving the work of the structural divisions of the Audit Commission responsible for conducting the state audit;
4) correspondence with government agencies, individuals and legal entities on issues within the competence of the Department;
participation in the preparation and conduct of technical training for employees of the Audit Commission;
implementation of other functions within its competence.
The Department has the right to:
1) request and receive from the structural divisions of the Audit Commission documents and information necessary to perform their tasks and functions;
2) freely get acquainted with the documentation of the objects of state audit related to the issues of state audit, taking into account the observance of secrecy, official, commercial or other secrets protected by law;
3) make suggestions and recommendations to the management of the Audit Commission on issues within the competence of the Department;
4) to give suggestions on the assessment of the causes of violations, requirements of the legislation of the Republic of Kazakhstan;
5) develop draft proposals for the development of reporting forms on external state audit and financial control, the procedure for its compilation and submission, as well as submit proposals for the draft List of objects of state audit;
6) develop draft proposals to improve legislation on auditing;
7) develop recommendations to eliminate the identified violations, shortcomings, as well as to improve the activities of structural units;
8) send to the members of the Audit Commission and the heads of the state audit groups for revision materials and documents compiled in violation of the established requirements of the legislation of the Republic of Kazakhstan and other regulatory documents, as well as containing incomplete and unreliable information;
9) hold meetings on issues within the competence of the Department with the invitation of employees of structural divisions of the Audit Commission;
10) use the sources of information necessary for quality control, analysis of legislation in the field of formation and execution of the local budget, management of state assets, planning of audit activities and preparation of analytical materials within the competence of the Department;
11) represent the interests of the Audit Commission in state bodies and organizations within their competence and powers granted.
12) involve employees of other structural divisions to develop documents of the Audit Commission.
The Department is obliged to:
1) to carry out quality control of the state audit in a timely and high-quality manner and fulfill the instructions of the management of the Audit Commission;
2) to monitor and analyze the timeliness and completeness of the audit objects' consideration of the recommendations given in the Audit Report, the execution of the assignment points of the Regulations;
3) promptly report to the head of the staff of the Audit Commission on the identified violations and shortcomings;
4) to ensure the confidentiality of the information received during the performance of the tasks assigned to it on the objects of state audit;
5) timely consider the appeals of individuals and legal entities;
6) implement the functions and tasks stipulated by this Regulation.
3. Organization of the Department's activities
The Department has the powers necessary for the implementation of its main tasks and functions, in accordance with legislative acts, acts of the President of the Republic of Kazakhstan, other regulatory legal acts of the Republic of Kazakhstan.
The Department is headed by a head who is appointed and dismissed from office in accordance with the procedure established by the legislation of the Republic of Kazakhstan.
The head of the department carries out the general management of the department's activities and is personally responsible for the fulfillment of the tasks assigned to the department and the exercise of its functions.
The Head of the Department submits proposals on the structure and staffing of the Department to the management of the Audit Commission.
For these purposes, the head:
1) develops and submits for approval job descriptions of Department employees;
2) develops and submits for approval to the head of the staff of the Audit Commission draft work plans of the Department for the next quarter, year;
3) organizes the work of the Department and its interaction with other structural divisions of the Audit Commission;
4) within its competence, gives instructions and instructions to the employees of the Department, monitors their execution;
5) informs the Chief of Staff of the Audit Commission about the activities of the Department;
6) ensures record keeping in the Department, maintenance of performance and labor discipline;
7) exercise other powers in accordance with Laws, acts of the President of the Republic of Kazakhstan, other regulatory legal acts, job descriptions and instructions of the management of the Audit Commission.
12. Documents sent on behalf of the department to other structural divisions on issues within the competence of the department are signed by the head of the department, and in case of absence - by his replacement.