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Положение

Provisions on the Department of Internal Audit of the Ministry of Digital development, Defense and Aerospace Industry of the Republic of Kazakhstan

This Regulation in accordance with the legislative acts of the Republic of Kazakhstan determines the status, powers and organization of work of the Internal Audit Department of the Ministry of Digital development, Defense and Aerospace Industry of the Republic of Kazakhstan.

General Provisions

  1. Department of Internal Audit of the Ministry of Digital development, Defense and Aerospace Industry of the Republic of Kazakhstan (hereinafter - the Department) is created by the decision of the Minister of Digital development, Defense and Aerospace Industry of the Republic of Kazakhstan (hereinafter - the Minister) and is a structural subdivision of the Ministry of Digital development, Defense and Aerospace Industry of the Republic of Kazakhstan (hereinafter - the Ministry).
  2. The Department is guided in its activity by the Constitution of the Republic of Kazakhstan, the Law of the Republic of Kazakhstan of November 12, 2015 "On State Audit and Financial Control" (hereinafter - the Law), the requirements of the current legislation and internal documents of the Ministry, and this Regulation.
  3. The structure and staffing of the Department are approved by the Executive Secretary of the Ministry in agreement with the Minister in the manner established by the legislation of the Republic of Kazakhstan.
  4. The functional duties, rights and responsibilities of the employees of the Department are determined by the relevant job descriptions, which are developed on the basis of the Regulations on the Department, and approved by the responsible secretary of the Ministry on the basis of an order, in agreement with the Minister.

Status of the Department

  1. The Department is a subdivision of the Ministry, independent of other structural subdivisions, subordinate and accountable directly to the Minister, acts as part of the ongoing monitoring of the internal control system of the Ministry.
  1. The Department is independent in conducting internal state audit and preparing reports on the results of internal audit.
  1. The Department can not be involved in works that fall within the competence of other structural subdivisions of the Ministry, as well as in the preparation or execution of programs and projects that do not relate to its authority.
  2. The employees of the Department are subject to the provisions of the Ministry's internal documents, with the exception of documents that can not be applied in accordance with the status of the Department, the regulations on the Ministry and these Regulations.
  3. The evaluation of the activities of the Department is carried out by the authorized body for internal state audit.

Aims, main tasks, functions, rights and duties of the Department

1) analysis of the achievement of the goals and objectives of the Ministry's strategic documents;

2) analysis, assessment and verification of the reliability and credibility of financial and management information, the effectiveness of internal processes of organizing the activities of the Ministry, the quality of public services provided, and the preservation of state assets.

Functions of the Department:

  1. participates in the audit of financial statements;
  2. conducts performance audit in the Ministry, its territorial subdivisions, subordinate organizations in all areas of their activities, including the quality of public services provided;
  3. conducts compliance audit in the Ministry, territorial subdivisions of departments and subordinate organizations;
  4. conducts an audit of the conformity of the procedures for conducting public procurement and the fulfillment of the terms of contracts, including on the terms, volume, price, quantity and quality of the goods, works and services acquired;
  5. assesses the functioning of the system of internal control and management in the Ministry, its territorial units and subordinate organizations on the basis of the system of risk management of internal processes (business processes) of the Ministry;
  6. analyzes the achievement of the goals and objectives of the strategic plan of the Ministry and the programs for the development of territories in conjunction with budgetary expenditures;
  7. carries out the verification the safety of inventory and other assets in the Ministry;
  8. hears relevant information from officials of state audit facilities on issues related to the conduct of internal state audit;
  9. submits to the Minister a report on the results of the internal state audit with recommendations for curbing, preventing violations when using the funds of the republican budget in accordance with the legislation of the Republic of Kazakhstan, on eliminating identified shortcomings, improving the efficiency of internal processes of organizing the activities of the Ministry;
  10. monitors the implementation of annual work plans for the head of the Ministry;

Rights of the Department:

  1. to request information on the composition and formats of the data of departmental information systems, documentation, information, materials (evidence), information, oral and written explanations on issues related to the formation of the list of state audit objects for the relevant year, taking into account the secrecy, commercial or other legally protected secrets;
  2. within the competence of the Department to develop proposals for improving the budget legislation of the Republic of Kazakhstan and the development of the financial system of the Republic of Kazakhstan and submit them for consideration to the relevant authorized bodies;
  3. within the framework of the state audit, to obtain unimpeded access to the territory and premises of the object of state audit, subject to compliance with the secrecy regime, official, commercial or other secrets protected by law;
  4. in accordance with the objectives and subject of state audit, in order to prepare a report on the results of internal audit, to request and receive in due time the necessary documentation, information, including on electronic media, on issues falling within the competence, as well as access to information systems, written and oral explanations and other information, including those containing state secrets and other secret protected by law, subject to compliance with the secrecy regime, official, commercial or otherwise protected by law secrets;
  5. to request acts and documents adopted based on the results of state control and supervision carried out by state control and supervision bodies;
  6. within the limits of its competence, to require managers and other officials of state audit facilities to submit written explanations on the facts of violations found during the formation of the list of objects of state audit for the relevant year and state audit, as well as necessary copies of documents certified in accordance with the established procedure;
  7. to provide consulting services in the work on the organization of the internal audit and control system in the organizations subordinate to the Ministry;
  8. to  have other rights stipulated by the legislative acts of the Republic of Kazakhstan

Duties of the Department:

  1. conducts state audit and financial control in strict accordance with the standards of state audit and financial control;
  2. develops, submits for approval to the Minister and ensures the implementation of the annual and quarterly work plans of the Department, plans for training the Department;
  3. on the basis of the risk management system, forms the list of objects of state audit for the relevant year, approved by the Minister;
  4. places the approved list of objects of state audit for the relevant year and changes thereto, with the exception of information constituting state secrets in accordance with the legislation of the Republic of Kazakhstan on state secret and (or) information containing official information of limited dissemination determined by the Government of the Republic of Kazakhstan on Internet resource of the Ministry within five calendar days from the date of their approval;
  5. in order to avoid duplication of audits, approves the list of objects of state audit for the relevant year and changes thereto with state audit and financial control bodies;
  6. systematically monitors the implementation of data by state audit and financial control bodies, including the Department, recommendations and directed for compulsory execution of instructions;
  7. makes acts on the facts of failure to submit or untimely submission by state officials of objects of state audit of documents and materials requested during state audit;
  8. observes the legislation of the Republic of Kazakhstan, the rights and legitimate interests of objects of state audit;
  9. places materials of the state audit and financial control in a single database within the terms established by the legislation of the Republic of Kazakhstan;
  10. in cases of revealing signs of criminal or administrative offenses in the actions of officials of the object of state audit, transfers materials with appropriate audit evidence to law enforcement agencies or bodies authorized to initiate and (or) examine cases of administrative violations;
  11. does not interfere with the established mode of operation of the object of state audit;
  12. promptly and fully perform the powers granted in accordance with the legislation of the Republic of Kazakhstan for the prevention, detection and suppression of violations;
  13. observes the requirements of official and professional ethics;
  14. does not preclude the head (officials) of the object of the state audit from being present during the state audit and financial control, provides explanations on issues related to the subject of state audit and financial control;
  15. ensures the safety of documents and information obtained as a result of state audit and financial control, including not disclose information relating to state secrets, official, commercial and other secret protected by law;
  16. informs the Minister of the conditions conducive to the conflict of interests;
  17. bases the results of the state audit solely on information and evidence obtained and collected during the state audit;
  18. interacts with the Council on State Audit and Risk, headed by the Minister, ensures implementation of its recommendations;
  19. performs other duties stipulated by the legislative acts of the Republic of Kazakhstan.
  20. The Department ensures promptly and high-quality performance of the functions and tasks assigned to it.
  21. For violation of the basic principles and standards of state audit and financial control in the conduct of state audit, the employees of the Department bear personal disciplinary, administrative and criminal liability in accordance with the laws of the Republic of Kazakhstan.

Organization of activities of the Department

17. The Department is managed by the Director of the Department, appointed and dismissed by the Executive Secretary of the Ministry, in consultation with the Minister.

18. The Director of the Department ensures the fulfillment of tasks assigned to the Department and the implementation of functions, including combating corruption, defines the rights, duties and responsibilities of the Department's employees, participates in the State Audit and Risk Board.

19. The Director of the Department submits to the Minister a proposal on the structure and staffing of the Department, in agreement with the responsible secretary of the Ministry.

20. Documents and inquiries sent on behalf of the Department to other structural subdivisions of the Ministry, departments, territorial bodies and subordinate organizations on matters within the competence of the Department are signed by the director of the Department, and in case of absence by the person replacing him.

21. The conditions for the employees of the Department of Civil Service are defined by the legislation of the Republic of Kazakhstan on public service, the labor legislation of the Republic of Kazakhstan, the legislation of the Republic of Kazakhstan on state audit and financial control, the Regulations on the Department and other normative legal acts of the Republic of Kazakhstan.

22. The activities of the Department in order to ensure the implementation of the tasks and authorities entrusted to them are carried out in accordance with the annual, quarterly work plans of the Department and the list of objects of state audit for the relevant year approved by the Minister.

Accountability of the Department

23. The Department sends reports and information on the conducted state audit and the measures taken to the authorized body for internal state audit.

24. The Department annually submits an annual report on the results of the internal state audit to the Minister, as well as to the authorized body for internal state audit.

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