Internal Audit Unit

Mission of the Internal Audit Unit (IAU)

IAU aims to provide independent, objective, assurance and advisory services, designed to add value and improve the operations of the Office of the Prime Minister. IAU helps the Office of Prime Minister achieve its objectives by bringing a systematic and disciplined approach to assessing and improving the effectiveness of risk management, control and governance processes.

IAU operates on the basis of the Law No. 06/L-021 on Public Internal Financial Control, discharges its function independently and reports directly only to the Leader of the public sector entity (USSP-Prime Minister) and notifies the Audit Committee. In relation to other organizational structures in the Office of the Prime Minister, the IAU has functional independence in planning the audit work, in conducting the audit and in reporting.

 

Functions of the Internal Audit Unit

1. Provides independent and objective assurance to the leader of the public sector entity about the adequacy and effectiveness of the financial management and control system, as well as offers advice on its improvement;
2. The security service is an objective review of the evidence in order to provide an independent assessment of the governance, risk management and control processes of the public sector entity;
3. The scope of the advisory service is made in agreement with the leader of the public sector entity, which includes advisory, consulting and training services, in order to assist the public sector entity in achieving its objectives.

Duties and responsibilities of the Internal Audit Unit: performs internal audits in accordance with the rules, policies, manuals, instructions and professional standards issued by the central bodies, in accordance with the applicable legislation;

After the completion of each audit, the audit report is sent to the head of the public sector entity and where the audit was conducted;

Offers recommendations for improvement in order for the activities of the Office of Prime Minister to be more economic, efficient and effective;

Systematically monitors the implementation of recommendations according to the action plan approved by the leader of the public sector entity;

 

The IAU Director prepares and submits the strategic plan and the annual plan for review and approval to the head of the public sector entity and to the Audit Committee;

Coordination of the interaction with the Central Harmonizing Unit and external audit institutions, before the submission of records or reports to external parties, the director of the internal audit unit receives approval from the leader of the public sector entity;

The Director of the IAU prepares and submits the report of the first and second semesters, as well as the annual report to the head of the public sector entity, the audit committee and the Central Harmonizing Unit within the MFLT;

Cooperates with the Internal Audit Committee;

All auditors of the Internal Audit Unit attend training and continuous professional development necessary to maintain the internal audit professional certificate, while the head of the public sector entity provides sufficient budget for this purpose.