No contravention of statutory provisions

When implementing internal auditing with budget users, outsourcers must observe guidelines for financial management and internal control, and for internal government auditing.

Implementing internal auditing is in contravention of legal provisions if the auditing company which employs the outsourcers implements an audit of annual financial statements of the client.

Outsourcers must provide a statement to the client that the implementation of internal auditing for the client will not be in contravention of legal provisions.

Supporting evidence

Statement of an outsourcer that the implementation of internal auditing for the client will not be in contravention of legal provisions.

Last updated: 28. 08. 2015