Internal auditing of budget users

Internal auditing provides independent verification of the financial management system and controls, and advisory services for the management to improve their efficiency.

Internal auditing is carried out by internal auditors. Internal auditors carry out auditing in compliance with the Code of Ethics for internal auditors and with internal auditing standards.

The implementation of internal auditing is mandatory for budget users.

The implementation of the activity of internal auditing may be entrusted by budget users to outsourcers authorised to implement internal auditing.

Outsourcers who wish to implement internal auditing must meet the prescribed conditions and be entered in the register of internal auditing providers.

A provider is deemed to have sufficient knowledge, skills and abilities if at least the head of the auditing group has acquired one of the professional titles stated below:

  • certified internal auditor or
  • certified internal government auditor pursuant to the Public Finance Act or
  • certified internal government auditor pursuant to the Public Finance Act or
  • certified auditor pursuant to the Court of Auditors Act or
  • certified government auditor pursuant to the Court of Auditors Act.

 


Conditions and evidence

Responsible: Ministry of Finance | Last updated: 07. 08. 2015