The Regulations of the Internal Audit Service of the Ministry of Foreign Affairs of the Republic of Kazakhstan

Appendix

to Order of the Minister of Foreign Affairs of the Republic of Kazakhstan

as of February “___", 2016 No.______________

The Regulations of the Internal Audit Service of

the Ministry of Foreign Affairs of the Republic of Kazakhstan

These Regulations, in accordance with the legislative acts of the Republic of Kazakhstan defines the status, powers and organization of the activities of the Internal Audit Service of the Ministry of Foreign Affairs of the Republic of Kazakhstan (hereinafter - Ministry).

1.General provisions

1. The Internal Audit Service of the Ministry of Foreign Affairs of the Republic of Kazakhstan (hereinafter - IAS) shall be formed by the decision (order) of the Minister of Foreign Affairs of the Republic of Kazakhstan (hereinafter - Minister).

2. The IAS shall implement its activities in accordance with the Constitution of the Republic of Kazakhstan, the Law of the Republic of Kazakhstan "On the state audit and financial control" dated November 12, 2015, thess Regulations, the requirements of the current legislation and internal documents of the Ministry.

3. The structure and size (number) of the staff of the IAS shall be approved by the Executive Secretary of the Ministry of Foreign Affairs of the Republic of Kazakhstan (hereinafter - Executive Secretary) on the basis of the order.

4. Functional responsibilities, rights and duties of the IAS employees shall be defined by the job description developed on the basis of these Regulations and approved by the Executive Secretary, in coordination with the Minister on the basis of the order.

2. The IAS status

5. The IAS is a division of the Ministry, independent of other departments, subordinate and accountable to the Minister and acts as a part of the monitoring of the internal control system of the Ministry.

6. The IAS is independent in conducting internal state audit and preparing reports on the results of internal audit.

7. The IAS shall not be engaged in the work within the competence of other structural units of the Ministry, as well as the preparation or execution of programs and projects that are not within its competence.

8. The IAS workers shall abide by the regulations of internal documents of the Ministry, except the documents that may not be used according the IAS status, the Regulations of the Ministry and these Regulations.

9. The IAS performance assessment shall be carried out by an authorized agency on internal state audit.

3. Goals, main objectives, functions, rights and duties of the IAS

10. The main activity of the IAS shall be to assist the Minister in achieving the strategic goals and objectives, to present the Minister independent and objective information in order to ensure effective management of the Ministry, to increase the efficiency of management and use of budget funds, state assets and quasi-public sector entities, based on the risk management system.

11. The IAS objectives:

1) Analysis of the goals and objectives of the strategic plan of the Ministry;

2) Analysis, evaluation and verification of the reliability and accuracy of financial and management information, the efficiency of internal processes related to the organization of the Ministry's work, the quality of state services and the safeguarding of state assets.

12. The IAS functions:

1) To participate in the audit of financial statements of the Ministry;

2) To conduct performance audit in the Ministry, foreign missions of the Republic of Kazakhstan, subordinate organizations in all areas of their work, including the quality of state services;

3) To carry out compliance audit in the Ministry, foreign missions of the Republic of Kazakhstan and subordinate organizations;

4) To carry out compliance audit for procedures of state procurement and execution of the terms of contracts, including the timing, volume, price, quantity and quality of the purchased goods, works and services;

5) To assess the functioning of the internal control and administration system in the Ministry, foreign missions of the Republic of Kazakhstan and subordinate organizations on the basis of the risk management system for internal processes of the Ministry;

6) To analyze the achievement of the strategic plan's goals and objectives in the relation to budget expenditures;

7) To inspect the safety of inventories and other assets of the Ministry;

8) To take note of the relevant information from the officials of entities under state audit on the issues related to the internal state audit;

9) To present a report on the internal state audit results to the Minister with recommendations on how to stop, prevent misuse of the republican budget in accordance with the legislation of the Republic of Kazakhstan, eliminate the identified deficiencies, improve the efficiency of internal processes related to the organization of the Ministry's work;

10) To monitor the implementation of annual work plans for the Minister.

13. The IAS rights:

1) To request information on the composition and the format of departmental information systems, documentation, information, materials (evidence), certificates, oral and written explanations on the issues related to compiling the list of entities subject to state audit for the corresponding year, with due regard to confidentiality, official or other secrets protected by the law;

2) To develop proposals in order to improve the budget legislation of the Republic of Kazakhstan and develop the financial system of the Republic of Kazakhstan, as well as to submit them to the relevant competent authorities;

3) To obtain, within the state auditing process, free access to the territory and premises of the entities under state audit , with due regard to confidentiality, official or other secrets protected by the law;

4) In accordance with the objectives and the subject of the state audit for the preparation of a report on the results of internal audit, to request and obtain in timely manner the required documents, information within its competence, including by electronic media, as well as access to information systems, written and oral explanations and other information, including the information containing state secrets and other secrets protected by the law, with due regard to confidentiality, official, commercial or other secrets protected by the law;

5) To request the acts and documents adopted as a result of state control and oversight conducted by the state control and oversight agencies;

6) To demand from the heads and other officials of the entities under state audit, written explanations on the violations identified while compiling the list of entities subject to state audit for the relevant year and conducting state audit, as well as the necessary copies of documents certified in the prescribed manner;

7) To provide advisory services in organizing the internal control system in the subordinate organizations of the Ministry;

8) The IAS has other rights stipulated by the legislative acts of the Republic of Kazakhstan.

14. The IAS duties:

1) To conduct a state audit and financial control in strict accordance with the standards of the state audit and financial control;

2) To develop, submit for the Minister's approval and ensure the implementation of the annual and quarterly work plan of the IAS and the IAS training plans;

3) To generate a list of entities subject to state audit for the respective year, approved by the Minister, on the basis of the risk management system;

4) To post an approved list of entities subject to state audit in the relevant year and the changes to it, with the exception of information constituting state secrets in accordance with the legislation of the Republic of Kazakhstan on state secrets, and/or information containing restricted official information, defined by the Government of the Republic of Kazakhstan, on the web-site of the Ministry within five calendar days from the date of their approval;

5) In order to avoid duplication of audits, to agree on the list of entities subject to state audit for the relevant year and the changes to it with the state audit and financial control agencies;

6) To conduct systematically monitoring of execution of the recommendations given by the state audit and financial control agencies and the IAS and the orders given by them for compulsory execution;

7) To draw up acts of the facts of non-submission or untimely submission of the documents and materials requested during the state audit by officials of the entities under state audit;

8) To respect the legislation of the Republic of Kazakhstan, the rights and legitimate interests of the entities under state audit;

9) To post in the common database the materials of state audit and financial control in the terms established by the legislation of the Republic of Kazakhstan;

10) in case of detection of signs of criminal or administrative violations in the actions of officials of the entities subject to state audit, to submit materials with appropriate audit evidence to the law enforcement authorities or agencies competent to initiate and/or to consider cases on administrative offenses;

11) Not to interfere with the established regime of work of the entities subject to state audit;

12) To use timely and fully the powers granted in accordance with the legislation of the Republic of Kazakhstan for the prevention, detection and suppression of offences;

13) To comply with the requirements of service and professional ethics;

14) Not to prevent heads/officials of the entities under state audit and financial control from being present during the state audit and financial control; to give explanations on the issues related to the subject of state audit and financial control;

15) To ensure safety of documents and information obtained as a result of the state audit and financial control, including not to disclose information related to the state secrets, official, commercial and other protected secrets;

16) To report to the Minister about the conditions that lead to a conflict of interests;

17) To outline results of the state audit solely on the basis of the information and evidence obtained and collected in the course of the state audit;

18) To interact with the Council on State Audit and Risks, chaired by the Minister, to ensure the implementation of its recommendations;

19) To fulfill other duties stipulated by the legislative acts of the Republic of Kazakhstan.

15. The IAS shall ensure timely and high-quality compliance with its functions and objectives.

16. For violation of the basic principles and standards of the state audit and financial control in the implementation of state audit, IAS employees shall be personally subject to disciplinary, administrative and criminal responsibility in accordance with the laws of the Republic of Kazakhstan.

4. Organization of the IAS activities

17. The IAS shall be managed by the Director, appointed to and dismissed from the post by the Executive Secretary of the Ministry on the basis of the order.

18. The Director shall ensure the achievement of the objectives entrusted to the IAS and the implementation of its functions, including anti-corruption, define the rights, duties and responsibilities of employees of its structural units, and participate in the Council on State Audit and Risks.

19. The Director of the IAS shall submit to the Minister a proposal on the structure and staffing of the IAS, in coordination with the Executive Secretary.

20. The documents and requests made by the IAS to other structural divisions, departments, foreign missions of the Republic of Kazakhstan and the subordinate organizations of the Ministry within the competence of the IAS, shall be signed by the Director of the IAS, and in his/her absence – by the Deputy.

21. The terms of the public service of IAS employees is 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 Internal Audit Service and other normative legal acts of the Republic of Kazakhstan.

22. To ensure the implementation of its tasks and powers, activities of the IAS shall be carried out in accordance with the IAS annual and quarterly work plans and a list of entities subject to state audit for the relevant year, approved by the Minister.

5. The IAS reporting

23. The IAS shall send reports and information on the implementation of the state audit and taken measures to the authorized agency on internal state audit.

24. The IAS shall annually submit an annual report on the internal audit results to the Head of the Ministry, and to the authorized agency on internal state audit as well.

Created at : 9.02.2017, 02:10, Updated at : 9.02.2017, 02:10