Head of Internal Audit Unit
The Internal Audit Unit shall perform internal audit of all structures, programmes, activities and processes, including of administrators of resources of the European Union and the administrators at the lower level in the NSI under the Public Sector Internal Audit Act.
The internal audit shall be performed by the implementation of particular audit assignments for assurance and consulting.
The Head of Internal Audit Unit shall report directly to the President.
The Internal Audit Unit shall:
1. plan, perform and report on the internal audit activity in accordance with the requirements of the Public Sector Internal Audit Act, internal audit standards, Code of Ethics of Internal Auditors, the status of the internal audit and the methodology for internal audit in the public sector approved by the Minister of Finance;
2. prepare three-year Strategic plan and Annual plan on activity, which shall be approved by the President;
3. provide an independent and objective assessment on the state of the audited systems for financial management and control;
4. evaluate processes for identification, assessment and risk management, introduced by the President;
5. verify and evaluate: the compliance of the activities with the legislation, internal regulations and contracts; reliability and integrity of financial and operational information; effectiveness, efficiency and economy of activities; performance of tasks, contracts, commitments undertaken and achievement of objectives;
6. consult the President, on his request, by providing advices, opinion, organizing trainings, etc. in order to improve the processes of risk management and control, without assuming management responsibility for that;
7. report and discuss with the President and the heads of the structures under audit the results of each implemented audit assignment and submit an audit report;
8. provide recommendations in audit reports in order to improve the adequacy and effectiveness of the systems for financial management and control, assist the President in the preparation of Action plan and carry out inspections to monitor the implementation of the recommendations;
9. prepare an Annual report on internal audit activity and provide it to the President, who shall submit it to the Minister of Finance, in accordance with Art. 40 of the Public Sector Internal Audit Act;
10. ensure further improvement of professional qualification of internal auditors and maintain contacts with other internal audit units to the organizations in the public sector in order to exchange best practices.