Internal Audit Unit

The Internal Audit Section fulfils the activity on the internal audit of all structures, programs, activities and processes in the Commission and its administration in accordance with the Internal Audit in the Public Sector Act.

The Internal Audit Unit:

• Plans, performs and reports the activities concerning the internal audit in accordance with the requirements of the Internal Audit in the Public Sector Act, the standards for internal audit, the Ethic Code of the internal Auditors, the Statute of the Internal Auditor and the methodology for internal audit in the Public Sector approved by the Minister of Finance;
• Develops on the grounds of risk evaluations three-year strategic plan and annual plan for his activity that are approved by the Chairperson;
• Prepares audit plan for each audit commitment containing scope, purposes, time and distribution of resources for fulfilment of the commitment;
• Provides to the Chairperson independent and fair evaluation for the status of the audited systems for financial management and control;
• Evaluates the processes for identification, evaluation and risk management introduced by the Chairperson;
• Verifies and evaluates: the compliance of the activities with the legislation, the internal acts and contracts, the reliability and extension of the financial and operational information; the organization on the preservation of archives and information; the efficiency, effectiveness and economization of the activities; the fulfilment of the tasks, contracts, the undertaken commitments and the achievement of goals;
• Consults the Chairperson, when requested, by providing advice, opinions, training and etc. with the aim of improving the risk management processes and the control with assuming management responsibility;
• Reports and discusses with the Chairperson of the Commission and Heads of the structures whose activities are being audited, the results of each completed audit and presents an audit report;
• Gives recommendations in the audit reports on the improvement of the adequacy and the efficiency of the systems for financial management and control, assists the Chairperson in the preparation of action plan and verifies the implementation of the recommendations;
  
  
  

The internal Audit Unit is comprised of two employees.