In accordance with the Public Finance Act, Internal audit is an independent and objective activity aimed at supporting the minister in charge of a department or the head of the unit in achieving goals and tasks through systematic assessment of management control and advisory activities. The assessment concerns in particular the adequacy, effectiveness and efficiency of management control in a government administration department or unit.
The method and procedure of conducting an internal audit is regulated by the Regulation of the Minister of Finance of September 4, 2015 on internal audit and information on the work and results of this audit (methodological regulation).
By the communiqué of the Minister of Development and Finance of 12 December 2016 on the International Standards of Professional Practice of Internal Auditing developed by The Institute of Internal Auditors (IIA), they were defined as internal audit standards for public finance sector units.
The internal auditors, while conducting the internal audits, are obliged to follow the guidelines contained in the internal audit standards for public finance sector units.
Internal Audit Section prepared internal audit regulations which introduced on the Decree of the GUT Rector No. 14/2016 of 27 June 2016.
