Approved
by order of the mayor
from January 18, 2016
No. 33-p
Regulations on the internal audit Service
General provisions
The internal audit service (hereinafter-IAS) is formed by the order of the regional akim.
The IAS operates in accordance with the Constitution of the Republic of Kazakhstan, the Law of the Republic of Kazakhstan dated November 12, 2015 "on state audit and financial control", the requirements of current legislation and internal documents of the state institution "Apparatus of the akim of Kostanay region" (hereinafter – the Apparatus).
The structure and staff number of the NEA is approved by the order of the regional akim.
Functional duties, rights and responsibilities of IAS employees are determined by the relevant job descriptions, which are developed on the basis of this Regulation and approved by the order of the chief of Staff in coordination with the akim of the region.
Status of SVA
SVA is a unit, independent from other structural units, subordinated and accountable to the Governor, acts as part of the ongoing monitoring of the internal control system of government institutions that are members of Kostanay region akimat, akimats of cities and districts (further – state body).
The IAS is independent in conducting internal state audit and preparing reports on the results of internal audit.
The NEA may not be involved in activities that fall within the competence of other structural divisions of the Apparatus, as well as in the preparation or execution of programs and projects that do not fall within its authority.
Employees of the IAS are subject to the provisions of internal documents of the Staff, except for documents that cannot be applied in accordance with the status of the IAS, the Regulations on the Staff and this Regulation.
Assessment of the IAS activity is carried out by the authorized body for internal state audit.
Goals, main tasks, functions,
rights and obligations of the IAS
The main purpose of the IAS is to assist the head of the state body in achieving the strategic goals and objectives of the state body, territorial development programs, providing the head of the state body with independent and objective information designed to ensure effective management of the state body, improve the efficiency of management and use of budget funds, assets of the state and quasi-public sector entities, based on a risk management system.
IAS tasks:
1) analysis of achievement of goals and objectives of strategic documents of the state body, territorial development programs;
2) analysis, evaluation and verification of the reliability and reliability of financial and management information, the effectiveness of internal processes of organizing the activities of state bodies, the quality of public services provided, and the safety of state assets.
IAS functions:
1) participates in the audit of financial statements;
2) conducts performance audits in the state body and subordinate organizations in all areas of their activities, including the quality of public services provided;
3) conducts compliance audits in the state body and subordinate organizations;
4) conduct an audit of compliance of public procurement procedures and execution of contract terms, including the terms, volume, price, quantity and quality of purchased goods, works and services;
5) assesses the functioning of the internal control and management system in the state body and subordinate organizations based on the risk management system of internal processes (business processes) of the state body;
6) analyzes the achievement of the goals and objectives of the strategic plan of the state body and territorial development programs in relation to budget expenditures, including within the framework of budget investments, including the implementation of targeted transfers for development;
7) checks the safety of inventory and other assets in the relevant state body;
8) hear relevant information from officials of state audit facilities on issues related to the conduct of internal state audit;
9) submit to the head of the state body a report on the results of the internal state audit with recommendations on preventing and preventing violations when using the funds of the Republican and (or) local budgets in accordance with the legislation of the Republic of Kazakhstan, on eliminating identified shortcomings, improving the efficiency of internal processes of organizing the activities of the state body;
10) monitors the implementation of annual work plans for the akim of the region.
IAS rights:
request information about the composition and formats of data of departmental information systems, documentation, information, materials (evidence), references, oral and written explanations on issues related to the formation of the list of objects of state audit for the relevant year, taking into account the observance of secrecy, official, commercial or other secrets protected by law;
develop proposals for improving the budget legislation of the Republic of Kazakhstan and the development of the financial system of the Republic of Kazakhstan and submit them to the relevant authorized bodies for consideration;
within the framework of the state audit, obtain unrestricted access to the territory and premises of the object of state audit, taking into account the observance of secrecy, official, commercial or other secrets protected by law;
in accordance with the objectives and subject of government audit to prepare a report on the results of internal audit to request and obtain within the deadlines required documentation, information, including on electronic media, on issues within the competence of, and access to information systems, written and oral explanations and other information, including those containing state secrets and other secrets protected by law, and subject to secrecy, official, commercial or other secrets protected by law;
request acts and documents adopted as a result of the state audit and financial control conducted by the state audit and financial control bodies;
within the limits of their competence, require managers and other officials of state audit objects to submit written explanations on the facts of violations identified when forming the list of state audit objects for the relevant year and conducting the state audit, as well as necessary copies of documents certified in accordance with the established procedure;
provide consulting services in the organization of the internal control system in organizations subordinate to the relevant state body;
has other rights stipulated by the legislative acts of the Republic of Kazakhstan.
Responsibilities of the IAS:
1) conduct a state audit in strict accordance with the standards of state audit and financial control;
2) develops, submits for approval to the Governor of the region and ensures the implementation of the annual and quarterly work plans of the IAS, plans for training IAS;
3) on the basis of the risk management system, forms a list of state audit objects for the corresponding year, approved by the regional akim;
4) publish the approved list of objects of state audit for the corresponding year and changes to it, except for information constituting state secrets in accordance with the legislation of the Republic of Kazakhstan on state secrets, and (or) information containing official information of limited distribution determined by the Government of the Republic of Kazakhstan, on the Internet resource of the akimat of Kostanay region within five calendar days from the date of their approval;
5) in order to avoid duplication of inspections, coordinate the list of state audit objects for the corresponding year and changes to it with the state audit and financial control bodies;
6) on a systematic basis monitors the implementation of data by the state audit and financial control bodies, including the IAS, recommendations and instructions sent for mandatory execution;
7) draw up acts on the facts of non-submission or late submission by officials of the objects of state audit of documents and materials requested during the state audit;
8) comply with the legislation of the Republic of Kazakhstan, the rights and legitimate interests of the objects of state audit;
9) publish materials of the state audit and financial control in the unified database within the time limits established by the legislation of the Republic of Kazakhstan;
10) in cases of detection of signs of criminal or administrative offenses in the actions of officials of the object of state audit, submit materials with relevant audit evidence to law enforcement agencies or bodies authorized to initiate and (or) consider cases of administrative offenses;
11) does not interfere with the established mode of operation of the object of state audit;
12) timely and fully performs the powers granted in accordance with the legislation of the Republic of Kazakhstan to prevent, detect and suppress violations;
13) comply with the requirements of official and professional ethics;
14) does not prevent the head (officials) of the object of state audit from being present during the state audit and financial control, provides explanations on issues related to the subject of state audit and financial control;
15) ensure the safety of documents and information obtained as a result of state audit and financial control, including not disclosing information related to state secrets, official, commercial and other secrets protected by law;