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with Order by Executive Secretary of
Ministry of Information and Communications,
Republic of Kazakhstan
as of October 7, 2016
on Internal Audit Department,
Ministry of Information and Communications,
Republic of Kazakhstan
1. General Provisions
1. Internal Audit Department Департамент внутреннего аудита (hereinafter: Department) is a structural unit of Ministry of Information and Communications, Republic of Kazakhstan (hereinafter: Ministry).
2. The Department shall abide by Constitution of the Republic of Kazakhstan, Law of the Republic of Kazakhstan as of November 12, 2015”On Public Audit and Financial Control” (hereinafter: Law), by requirements of the applicable laws and the Ministry’s internal documents, and also by this Regulation.
3. The Department’s structure and the staff numbers shall be approved by Minister’s Executive Secretary following the procedure established by laws of the Republic of Kazakhstan.
4. The Department staffs’ functional duties, rights and responsibility shall be determined by the appropriate position descriptions worked out based on Regulation on Department and approved by Executive Secretary of Ministry based on the Order upon coordinating it with the Ministry’s top executive.
2. The Department’s Status
5. The Department is the Ministry’s unit, it does not depend on any other structural units, is subordinated and reports to the top executive and acts as a part of Ministry’s permanent monitoring of the internal control system.
6. The Department is independent in performing internal public audit and preparing reports on the internal audit results.
7. The Department may not be involved in any works that pertain to the competence of other structural units of the Ministry, nor in preparing or implementing the programs and projects that are outside its terms of reference.
8. The provisions of Ministry’s internal documents are applicable to the Department staffs, exclusive of those documents that may not be applied in accordance with the Department’s status, the Regulation on the Ministry and this Regulation.
9. Assessment of the Department’s performance shall be carried out by the authorized agency for internal state audit.
3. The Department’s objectives, goals, functions, rights and responsibilities
10. The Department activity’s major objective is to provide support to Minister in reaching Ministry’s strategic objectives and goals, implementing the local development programs, providing Minister with independent objective information aimed at ensuring efficient management of government agency, improving effectiveness in managing and using the budget funds, assets of government and quasi-public sector based on risk management system.
11. The Department’s goals:
1) analyze the achievement of objectives and goals of Ministry’s strategic documents;
2) analyze, assess and verify the financial and managerial information; the efficiency of internal processes in organizing the Ministry’s activity; the quality of public services; and the safety of state-owned assets.
12. The Department’s functions:
1) participate in performing the audit of financial reporting;
2) audit the performance in Ministry, in local units and subordinate organizations thereof in all areas of their activities, including the quality of public services delivered;
3) audit the compliance in Ministry, in local units of agencies and in subordinate organizations;
4) audit the compliance of procedures in public procurement and in fulfilment of contract terms, including as to timelines, volume, cost, quantity and quality of the procured goods, works, services;
5) assess the operation of the internal control and governance system in the Ministry, in local units and subordinate organizations thereof based on the Ministry’s internal/business processes risk management system;
6) analyze the achievement of objectives and goals of Ministry’s strategic plan and of the programs for local development in interrelation with budget expenses, including in terms of budget investments, including implementation of the targeted transfers to development;
7) check the safety of inventories and other assets in the Ministry;
8) hear the respective information from officials of public audit objects on matters relating to fulfilment of internal public auditing;
9) carry out monitoring of performance of annual action plans for Minister;
10) assess the performance of Ministry’s structural units and subordinate organizations;
11) perform monitoring of carrying out the recommendations and instructions given by public audit and financial control bodies, including by the Department, as well as the notices on the cameral control findings;
12) perform monitoring of external control and supervision actions in Ministry, in local units and subordinate organizations thereof, analyze the revealed violations and carry out control over elimination thereof;
13) submit to Minister the report on results from internal audit with recommendations as to preventing and terminating the violations in using the national budget funds in accordance with laws of the Republic of Kazakhstan, as to the elimination of the revealed shortcomings and to the improvement of efficiency of internal processes in Ministry activity organization.
13. The Department’s rights:
1) request the information on data composition and formats in departmental information systems, the documentation, information, materials/evidence, abstracts, oral and written explanations on issues relating to drawing up the list of audit objects for the next year, taking into account the confidentiality regime, the official, commercial or other secret protected by law;
2) within the Department’s competence, develop the suggestions on improvement of the Republic of Kazakhstan’s budget legislation and submit such suggestions to the appropriate authorized agencies for consideration;
3) at the time of performing the public audit, get free access to the audit object’s territory and premises, taking into account the confidentiality regime, the official, commercial or other secret protected by law;
4) in line with the audit goals and subject matter, and in order to prepare the report on internal audit results, request and obtain within the established timeframe the required documentation, information (including on digital media) on matters that are within the Department’s competence, as well as the access to information systems, written and oral explanations and other information, including those containing state secrets and other secret protected by law, taking into account the confidentiality regime, the official, commercial or other secret protected by law;
5) request acts and documents adopted upon public control and surveillance executed by public control agencies;
6) within its competence, require from executives and other officials written explanations on the violations revealed while preparing the list of entities subject to public audit for the relevant year and executing the public audit, and also the necessary copies of properly approved documents;
7) deliver consulting services on internal control system management in organizations subordinate to the Ministry;
8) have other rights contemplated by legislative acts of the Republic of Kazakhstan.
14. The Department`s responsibilities:
1) execute public audit and financial control in strict compliance with standards for public audit and financial control;
2) develop and submit to Minister for approval the Department`s annual and quarterly plans and ensures execution of annual and quarterly Department`s annual and quarterly plans, including plans of further education;
3) based on the risk management system, prepare the list of entities subject to public audit for the relevant year to be approved by the Minister;
4) publish the approved list of entities subject to public audit for the relevant year and amendments thereto within five calendar days from the date of their approval on the Ministry`s web resource, exclusive of the information that constitutes state secrets in accordance with the legislation of the Republic of Kazakhstan on state secrets and/or restricted-use information specified by the Government of the Republic of Kazakhstan;
5) coordinate the list of entities subject to public audit for the relevant year and amendments thereto with public audit and financial control bodies in order to exclude duplication of audits;
6) on a systematic basis, perform monitoring of fulfilment of recommendations given by public audit and financial control bodies, including by the Department, and of instructions sent for mandatory execution;
7) draw up acts on the facts where officials of entities subject to public audit do not submit or untimely submit the documents and materials requested during public audit;
8) observe the legislation of the Republic of Kazakhstan as well as rights and legitimate interests of entities subject to public audit;
9) publish public audit and financial control materials in single database within the terms stipulated by legislation of the Republic of Kazakhstan;
10) in cases where criminal or administrative violations are found in activities of an entity subject to public audit, forward the materials with the relevant audit evidences to law-enforcement agencies as well as agencies authorized to initiate and (or) consider cases on administrative violations;
11) not interfere with the established working hours of an entity subject to public audit;
12) timely and fully perform competences on prevention, detection and restraint of violations in accordance with the Republic of Kazakhstan legislation;
13) comply with requirements of business and professional ethics;
14) not prevent the executive or officials of entity subject to public audit from being present at public audit and financial control and explain issues related to public audit and financial control;
15) provide safety of documents and information obtained during public audit and financial control and not to disclose information relating to state secrets, business, commercial and other legally protected secrets;
16) inform the Minister on conditions leading to conflict of interests;
17) prepare the results of public audit exclusively based on information and actual data obtained and gathered in the course of the public audit;
18) interact with the Council on Public Audit and Risks led by the Minister and provides implementation of his recommendations;
19) perform other responsibilities provided by the Republic of Kazakhstan legislative acts.
15. The Department shall provide timely and qualitative execution of functions and tasks allotted to it.
16. The Department employees shall bear personal disciplinary, administrative and criminal liabilities in accordance with the Law of the Republic of Kazakhstan for violation of major principles and standards of public audit and financial control during execution of public audit.
4. The Department management
17. The Department management is performed by the Director of Department who is assigned to the position and dismissed therefrom by Executive Secretary of the Ministry with the concurrence of the Minister.
18. The Department Director ensures execution of tasks and functions imposed on the Department, including corruption control; determines the rights, functions and responsibilities of the Department employees, and participates in the Public Audit and Risks Council.
19. The Department Director provides suggestions on the Department structure and staffing table to Executive Secretary of the Ministry.
20. Documents and requests forwarded on behalf of Department to other structural units of the Ministry, to agencies, local bodies and subordinate organizations regarding the issues within the Department`s competence shall be signed by the Department Director or by a person acting for him/her.
21. Civil service conditions for the Department employees are determined by the legislation of the Republic of Kazakhstan regarding civil service; labor legislation of the Republic of Kazakhstan on public audit and financial control; by Regulation on the Department, and by other legal acts of the Republic of Kazakhstan.
22. To ensure implementing the goals and authorities imposed on staffs, the Department`s operation is performed in accordance with annual and quarterly plans for Department`s activities, as well as by the list of entities subject to public audit for the relevant year approved by the Minister.
5. The Department`s reporting
23. The Department shall forward reports and information on the performed public audit and on the taken measures to an authorized body on internal public audit.
24. Annually, the Department submits annual report on the results of internal public audit to the Minister, and also to an authorized body on internal public audit.
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