Internal Auditor
The internal auditor is directly responsible to the Chairman of the Agency and implements the internal audit pursuant to the Act on internal audit in the public sector.
The internal auditor implements the activities related to the internal audit over all structural units, programmes, activities and processes in the Agency in accordance with art. 13 of the Act on internal audit in the public sector.
The internal auditor reports directly to the chairman.
The internal auditor has the following functions, namely:
- plans, implements and reports on the activities of the internal audit in accordance with the Act on internal audit in the public sector, the standards for internal audit, the Code of Ethics of Internal Auditors, the statute of the internal audit and the established by the Minister of Finance methodology for internal audit in the public sector;
- Prepares on the basis of the assessment of the risk a three-year strategic plan and an annual plan on its activities, which are approved by the Chairman;
- Prepares an audit plan for each audit activity which contains scope, objectives, duration and distribution of resources for implementation of this activity, the audit approach and techniques, type and volume of inspections;
- Submits to the Agency Chairman an independent and objective evaluation on the state of the audited systems for financial management and control;
- evaluates the processes of identification, assessment and management of risk introduced by the Agency Chairman;
- Checks and makes assessment of the following: the compliance of the activities with the legislation, internal acts and contracts, reliability and complete coverage of the financial and operative information; the established organization on preservation of the resources and information; the effectiveness, efficacy and economizing of the activities; implementation of the tasks, contracts, undertaken obligations and attaining of objectives;
- Renders advice to the Agency chairman upon his request by providing special advice, opinions, training and others with view of improving the processes of management of risk and the control without undertaking managerial responsibility for it;
- Reports and discusses with the Agency Chairman and with managers of structural units whose activities are being audited, the results from each audit carried out and submits an audit report;
- submits recommendations in the audit reports on improvement of the adequacy and effectiveness of the systems for financial management and control, assists the Agency Chairman in the process of preparation of an action plan and carries out inspections on the completion of the implementation of the recommendations;
- Prepares and submits to the Agency Chairman an annual report on the internal audit activities in accordance with art.40 of the Act on internal audit in the public sector.
