Regulations on the Department of Internal Control and Audit. Regulations on the Internal Audit Service Regulations on the Financial Control and Audit Department
Position
about the department of internal control and audit
I ... General Provisions
1.1. This Regulation has been developed in accordance with the Regulation on the Office of the Federal Treasury for the Vologda Region (hereinafter referred to as the Office),approved by order of the Federal Treasury dated December 27, 2013 No. 316 , by order of the Federal Treasury dated June 14, 2017 No. 130 "On the organizational and staff structure of the Federal Treasury departments in the constituent entities of the Russian Federation."
1.2. In its activities, the department of internal control and auditDepartment of the Federal Treasury for the Vologda Region(hereinafter referred to as the Department) is guided byThe Constitution of the Russian Federation, federal constitutional laws, federal laws, decrees of the President of the Russian Federation, decrees and orders of the Government of the Russian Federation, regulatory legal acts of federal executive bodies, legal acts of the Ministry of Finance of the Russian Federation and the Federal Treasury, orders of the head of the Department and this Regulation.
1.3. The Department organizes its work in accordance with the Department's Activity Plans, the Department's Annual Internal Control and Internal Audit Plan and the Department's work plans.
II ... Tasks
2.1. The tasks of the Department are:
implementation in the prescribed manner of internal control and internal audit of the activities of the structural divisions of the Department;
organization of internal control in the Department;
formation of reports on the control and audit activities of the Office;
organization of management of internal (operational) treasury risks;
analysis of the implementation of the budgetary powers of state (municipal) financial control bodies, which are bodies (officials) of the executive power of the constituent entities of the Russian Federation (local administrations).
III ... Structure and organization of activities
3.1. The department is an independent structural unit of the Department and reports directly and exclusively to the head of the Department.
3.2. The Department is managed by the Head of the Department. The Head of the Department is appointed and dismissed by the head of the Department in accordance with the Federal Law of July 27, 2004 No. 79-FZ "On the State Civil Service of the Russian Federation", Order of the Federal Treasury No. 227 of September 1, 2015 "On Approval of the Scheme consideration by the Internal Control (Audit) Directorate and assessment of the effectiveness of the Federal Treasury of candidates for the position of the Head of the Internal Control and Audit Department of the territorial body of the Federal Treasury, the federal treasury institution "Center for Service of the Treasury of Russia".
In the absence of the Head of the Department (business trip, vacation, temporary disability, etc.), the general management of the Department is carried out by the Deputy Head of the Department or an employee of the Department on the basis of the order of the Office.
3.3. The number of staff members of the Department is approved by the head of the Department.
3.4. The Deputy Head of the Department, as well as the employees of the Department, are appointed and dismissed by the head of the Department in accordance with the Federal Law of July 27, 2004 No. 79-FZ "On the State Civil Service of the Russian Federation".
IV ... Functions
4.1. Within the framework of the assigned tasks, the Department performs the following functions:
4.1.1. organizes and implements, in the prescribed manner, internal control over the compliance of the activities of structural divisions of the Office for the execution of state functions and powers with the requirements of regulatory legal acts of the Russian Federation, legal acts of the Ministry of Finance of the Russian Federation and the Federal Treasury, other documents regulating the activities of the Office, and management decisions taken in the established area of activity (hereinafter - internal follow-up control), as well as internal audit of the effectiveness and reliability of internal control carried out by the methods of "self-control" and "control by the level of subordination", "adjacent control" of the reliability of reporting, including budget, including:
carries out planning of control and audit activities in the Department, with the exception of internal control activities carried out by the methods "self-control" and "control by the level of subordination", "adjacent control";
organizes and carries out inspections of the activities of the structural divisions of the Office;
ensures, in accordance with the established procedure, the formation and direction of the management of the Department of reporting on control and audit activities;
carries out, within its competence, control over the timeliness and completeness of the elimination of the identified violations in the activities of the structural divisions of the Office;
4.1.2. within its competence, prepares, in the prescribed manner and based on the results of the control and audit activities carried out, proposals and recommendations:
to eliminate and / or prevent further violations of the legislation of the Russian Federation;
to improve the functional structure and technological process of ensuring the execution of the federal budget, cash services for the execution of budgets of the budgetary system of the Russian Federation in the Directorate, to improve the activities of the Directorate and its structural subdivisions to fulfill the established powers, to improve the economy and efficiency of activities in the Directorate;
to improve the systems of internal follow-up control and internal audit, to improve the efficiency of internal control, carried out by the methods of "self-control" and "control by the level of subordination", "related control", management of internal (operational) treasury risks in the Department;
to improve the efficiency of the use of budgetary funds and state property;
4.1.3. carries out, within its competence, the organization of management of internal (operational) treasury risks in the Department;
4.1.4. conducts, in the prescribed manner, an analysis of the execution of the budgetary powers of state (municipal) financial control bodies, which are bodies (officials) of the executive power of the constituent entities of the Russian Federation (local administrations);
4.1.5. within the framework of initiating cases on administrative offenses, prepares procedural and other documents, as well as draws up protocols on administrative offenses;
4.1.6. in accordance with the established procedure, evaluates the effectiveness of the functioning of the internal (operational) treasury risk management system in the Department;
4.1.7. collects, summarizes information received from other structural divisions of the Department on identified internal (operational) treasury risks in the prescribed manner, prepares and sends to the Federal Treasury reports on the management of internal (operational) treasury risks, as well as proposals for updating the classifiers of internal (operational) treasury risks;
4.1.8. carries out, within its competence, the organization of internal control in the Department;
4.1.9. ensures, in the prescribed manner, the formation and submission to the Federal Treasury of reports on control and audit activities carried out in the Department, information on the results of the Department's activities, other information requested by the Federal Treasury on issues within the competence of the Department;
4.1.10. in accordance with the established procedure, coordinates the interaction of the Office with the control and accounting body of the constituent entity of the Russian Federation (control and accounting bodies of municipalities), law enforcement agencies, as well as with other bodies and organizations in the established field of activity;
4.1.11. ensures the timely and complete consideration of applications from organizations and citizens within the competence of the Department and in accordance with the instructions of the head of the Office (deputy heads of the Office), preparation of draft responses to applicants for these applications within the time period established by the legislation of the Russian Federation;
4.1.12. carries out office work within the competence of the Department;
4.1.13. carries out internal control over the compliance of the activities of the Department for the execution of state functions and powers with the requirements of regulatory legal acts of the Russian Federation, legal acts of the Ministry of Finance of the Russian Federation and the Federal Treasury, other documents regulating the activities of the Department, as well as management decisions taken within the competence of the Department;
4.1.14. interacts within its competence with structural divisions of the Administration, the central office of the Federal Treasury, the Interregional Operational Administration of the Federal Treasury, territorial divisions of federal executive bodies of the Russian Federation, executive bodies of a constituent entity of the Russian Federation, local self-government bodies;
4.1.15. organizes the maintenance of normative and reference information related to the functions of the Department;
4.1.16. carries out, in accordance with the legislation of the Russian Federation, work on the acquisition, storage, accounting and use of documents generated in the course of the Department's activities;
4.1.17. ensures, within the competence of the Department, the fulfillment of the norms and requirements for the protection of information constituting a state secret, information of limited access that does not constitute a state secret, as well as information of limited distribution, if it is intended to protect also information of limited distribution marked "For official use" ;
4.1.18. ensures the execution of the technological regulations of the Federal Treasury related to the functions of the Department;
4.1.19. participates in testing and implementation of applied software used in the implementation of the functions of the Department;
4.1.20. participates in the activities of mobilization training and civil defense of the Department;
4.1.21. ensures compliance with labor protection requirements and fire safety rules within the competence of the Department;
4.1.22. maintains the content of the website of the Office on the Internet up to date within the competence of the Department;
4.1.23. participates in the preparation of draft legal acts regulating the activities of the Office on the operation of the Office's website on the Internet;
4.1.24. participates in the information support of the Office's website on the Internet in terms of compliance with the procedures and terms for publishing information and placing information in the sections "Announcements", "News", "Publications";
4.1.25. manages, in accordance with the established procedure, internal (operational) treasury risks within the competence of the Department;
4.1.26. performs other functions within the competence of the Department.
V... Rights
5.1. The department has the right to:
5.1.1. represent in the prescribed manner the Office in other organizations on issues within the competence of the Division;
5.1.2. conduct official correspondence, provide oral and writtenconsultations and clarifications on issues within the competence of the Department;
5.1.3. to accept, within the established powers, independent decisions on issues related to the scope of the Department;
5.1.4. request and receivein accordance with the established procedure from the structural divisions of the Directorate, the necessary explanations, information and information on issues arising during inspections of the structural divisions of the Directorate;
5.1.5. demand from the structural divisions of the Office to implement proposals (recommendations) to eliminate and prevent further violations of the legislation of the Russian Federation, to comply with the deadlines for submitting an Action Plan aimed at eliminating violations (shortcomings) reflected in the inspection report and the Report on its implementation;
5.1.6. involve in the prescribed manner and withconsent of the head of the Office employees of structural divisions of the Office to participate in control activities, as well as for preparation of draft documents on issues within the competence of the Division, and necessary for the implementation of the tasks and functions assigned to the Division;
5.1.7. work with information constituting a state secret, on the basis of admissions issued in the prescribed manner;
5.1.8. take part, when instructed by the Federal Treasury, in complex and thematic audits of the activities of the territorial bodies of the Federal Treasury;
5.1.9. with the consent of the head of the Department, use official vehicles to perform the tasks assigned to the Department;
5.2. The Head of the Department, while managing the Department, has the right to:
5.2.1. give instructions (in agreement with the head of the Office) to the structural divisions of the Office and receive information from the structural divisions of the Office on issues related to the competence of the Department;
5.2.2. hold meetings on issues within the competence of the Division;
5.2.3. take part in meetings held by the management of the Department, when discussing issues related to issues within the competence of the Department;
5.2.4. submit to the management of the Officesuggestions for improvementthe activities of the Division, the number of the Division, on the issues of incentives and imposing disciplinary sanctions on the employees of the Division for non-performance or improper performance through their fault of the duties assigned to them and other issues related to the activities of the Division.
VI ... Relationships and connections with structural divisions
Management and other structures
6.1. The department carries out its activities in cooperation:
6.1.1. with structural divisions of the Office;
6.1.2. with the Office of Internal Control (Audit) and Performance Evaluation of the Federal Treasury;
6.1.3. with the Chamber of Control and Accounts of the Vologda Region and the control and accounting bodies of municipalities in accordance with the Agreements on information interaction;
6.1.4. with law enforcement agencies and other bodies and organizations on issues within the competence of the Department.
Vii ... Responsibility
7.1. Full responsibility for the quality and timeliness of the implementation of the tasks and functions assigned by this regulation to the Departmentborne by the head of the department.
7.2. The head and employees of the Department are responsible for the disclosure of information constituting state and other secrets protected by federal law, as well as information that has become known to them in connection with the performance of official duties.
7.3. All employees of the Department are personally responsible for the performance of tasks and functions assigned to them personally, while the degree of responsibility is established by the official regulations of the employees of the Department.
Approved by
By the decision of the Board of Directors
Minutes No. 26 dated 01.01.2001
POSITION
about the Internal Audit Department
(revision 4)
I. General Provisions
1.1. This Regulation defines the status, goals, objectives, functions, general organization of work, powers of the Internal Audit Department of the Open Joint Stock Company "Far Eastern Telecommunications Company" (hereinafter the Company).
1.2. The Internal Audit Department is a structural subdivision of the Company that performs the functions of internal audit.
1.3. Internal audit is understood as activities organized by the Company in the interests of the management bodies and regulated by internal documents on preventive and subsequent control of various areas of the Company's activities.
1.4. The Internal Audit Department is functionally subordinate to the Board of Directors of the Company. The specifics of the functional subordination of divisions within the Internal Audit Department are defined in Section IV of these Regulations.
1.5. The Internal Audit Department is administratively subordinate to the General Director of the Company, in his absence to the person performing his duties.
1.6. For the purposes of these Regulations, functional subordination is understood as subordination within the framework of the functions assigned to the Internal Audit Department, determined by Section III of these Regulations. For the purposes of this Regulation, administrative subordination means subordination within the framework of labor legislation.
1.7. The work of the Internal Audit Department is managed by the Director of the Internal Audit Department.
1.8. The Internal Audit Department in its activities is guided by:
The Charter of the Company;
By decisions of the Board of Directors of the Company;
These Regulations;
Decisions of the Management Board of the Company, orders and orders of the General Director insofar as they do not contradict these Regulations;
Other local acts of the Company insofar as they do not contradict these regulations.
1.9. If the conditions of administrative subordination provided for in clause 1.5 of these Regulations do not allow the Internal Audit Department to perform the functions provided for in Section III of these Regulations, the Director of the Internal Audit Department organizes the submission of the budget of the Internal Audit Department for approval by the Board of Directors.
II. Purpose and main tasks of the Internal Audit Department
2.1. The main goal of the Internal Audit Department is to assist the management staff of the Company in achieving the set goals of the Company, in ensuring its effective functioning, using a systematic and consistent approach to assessing and improving the efficiency of the systems of internal control, risk management and corporate governance; achieving transparency of the Company's economy for the owners.
2.2. For the purposes of these Regulations, the internal control system is understood as a set of structure, methods and procedures adopted by the Company as a means of orderly and efficient conduct of business activities, which ensures the achievement of production, financial, informational, compliance goals and other goals of the Company, including:
1) Production and financial efficiency of the Company, namely:
Efficiency and productivity of asset and other resource management;
Following the interests of the Society;
Preservation of assets and other resources of the Company;
2) Reliability, completeness and timeliness of financial and management information, namely:
Preparation of complete, timely, reliable and adequate reporting and other information required by the management bodies of the Company for making decisions;
Satisfactory quality and accuracy;
3) Compliance with applicable laws and regulations, as well as internal documents, including:
Compliance with the provisions of applicable law;
Compliance with the requirements of supervisory authorities;
Compliance with documents defining the internal policy, strategies and procedures of the Company.
2.3. The main tasks of the Internal Audit Department are:
Implementation of subsequent control over activities;
Implementation of preventive control;
Organization and support of the risk management process of the Company;
Assessment and improvement of the efficiency of the risk management system of the Company.
2.4. The Internal Audit Department carries out preventive and follow-up control in accordance with the procedure established by organizational, administrative and regulatory documents.
2.4.1. Preventive control involves the implementation of control measures in relation to transactions intended to be committed, for:
Efficiency of use and safety of assets and other resources of the Company;
The efficiency of operations;
Compliance with legislative and other regulations (including local regulations) governing the activities of the Company;
The presence of the necessary control procedures;
Identification of significant risks and development of recommendations for their management and control.
2.4.2. Subsequent control involves the implementation of control measures in relation to activities on the subject of:
Compliance of operations with the interests of the Company;
Efficiency of use and safety of assets;
The efficiency of operations;
The effectiveness of the internal control system, risk management and corporate governance and the availability of the necessary control procedures;
Compliance with the procedure established by the organizational structure of the Company in terms of delimiting areas of responsibility, authority and reporting;
Compliance with the norms and standards of professional activity, the rules of corporate culture in terms of the functioning of the internal control system;
The effectiveness of the functioning of information systems covering the main activities of the company;
Compliance of the procedure for maintaining accounting, tax, management and other accounting requirements of the legislation and local acts of the Company;
The reliability of accounting, tax, management, other reporting and information;
Compliance with legislative and other regulations (including local acts of the Company) governing the activities of the Company;
Execution of the Decisions of the General Meeting of Shareholders of the Company, the Board of Directors of the Company, the sole and collegial executive bodies of the Company in relation to the branch, decisions made at the branch level;
Identification, assessment and monitoring of significant risks, and development of recommendations for organizing the management of these risks and control over them.
Subsequent control is aimed at identifying problems (losses), associated risks, as well as existing opportunities (reserves, benefits).
2.5. Organization and support of the risk management process in the Company is carried out on the basis of the Company's Risk Management Program and other regulatory documents.
III. Functions of the Internal Audit Department
In order to fulfill the assigned tasks, the Internal Audit Department performs the following functions:
3.1. As part of the follow-up control:
3.1.1. Conducting audits.
3.1.2. Organization and participation in complex audits.
3.1.3. Examination of documents.
3.1.4. Participation in commissions, working groups, meetings.
3.1.5. Monitoring of measures taken and implemented by the Company's management based on the results of inspections in order to reduce the level of identified risks and eliminate identified violations, control their effectiveness.
3.1.6. Assessing the effectiveness and efficiency of the risk management process, providing the necessary recommendations.
3.1.7. Assessing the effectiveness of the RMS at the end of the year and submitting it in the form of a report for consideration by the Board of Directors and the Audit Committee of the Board of Directors.
3.2. As part of preventive control:
3.2.1. Examination of documents.
3.2.2. Participation in commissions, working groups, meetings.
3.3. Other functions:
3.3.1. Preparation of work plans for the Internal Audit Department, including an annual plan for conducting control activities, and execution of work plans for the Internal Audit Department.
3.3.2. Preparation and submission of reports on the results of the implementation of the work plans of the Internal Audit Department, including the annual audit plan, as well as information on the activities of the Department.
3.3.3. Development of methodological support for the internal audit process.
3.3.4. Planning and implementation of measures to improve and maintain the professional level of employees of the Internal Audit Department.
3.3.5. Carrying out work with information constituting a state secret, in the amount and content necessary for the performance of the assigned functions in the manner established for working with information constituting a state secret.
3.3.6. Participation in the review and discussion with the external auditor of the audit results, as well as all information and data contained in the audit, prior to their submission to the Board of Directors for consideration.
3.4. As part of organizing and supporting the risk management process:
3.4.1. Development of documents regulating risk management processes.
3.4.2. Organization of the process of identifying and assessing risks.
3.4.3. Ensuring the exchange of information and reports between the participants of the risk management system of the Company.
3.4.4. Control over the implementation of risk management procedures in the Company.
3.4.5. Methodological support of risk management processes in the Company.
3.4.6. Development of proposals for improving the risk management system.
3.4.7. Consolidation of risk management information and preparation of documents for the Risk Management Commission, the Management Board, the Audit Committee of the Board of Directors and the Board of Directors.
3.4.8. Organization of the work of the Risk Commission, preparation of decisions of the Commission and bringing them to the attention of the required circle of managers and employees of the Company.
3.4.9. Conducting educational seminars and trainings for participants in the risk management process.
A detailed list of functions performed as part of the risk management process is established by the Risk Management Program in the Company, as well as the Regulations on the Risk Methodology and Control Department.
IV. Structure and staffing of the Internal Audit Department
4.1. The structure of the Internal Audit Department, including all its structural divisions, is part of the structure of the Company and is approved in accordance with the generally established procedure.
4.2. The Internal Audit Department consists of the following divisions:
Internal Control Department;
Department of Internal Control Methodology;
Department of Methodology and Risk Control;
Internal audit services of the Company's branches.
4.3. The Internal Control Department, the Internal Control Methodology Department are functionally subordinate to the Director of the Internal Audit Department. The Department of Methodology and Risk Control is functionally subordinate to the First Deputy General Director of the Company - Director for Economics and Finance, in his absence - to the person performing his duties.
4.4. Internal audit services are geographically located in the branches of the Company.
4.5. The internal audit services are functionally subordinate to the Internal Audit Department of the Company, administratively - to the Deputy General Directors of the Company - to the directors of the branches.
4.6. The Internal Control Department, the Internal Control Methodology Department, the Risk Control Methodology and Control Department, and the internal audit services of the Company's branches act on the basis of these Regulations, the Regulations on Departments and Regulations on Services approved by the General Director of the Company.
4.7. The following staff positions are allocated in the structure of the Internal Audit Department:
Department Director;
Deputy Director of the Department;
Department head;
Head of Internal Audit Service;
Chief Specialist;
Leading Specialist.
4.8. The internal control department and the methodology and risk department are headed by the heads of the departments. The internal audit service is headed by the head of the service.
4.9. The Internal Control Division or the Internal Control Methodology Division of the Internal Audit Department may be headed by the Deputy Director of the Department.
4.10. The number of employees of the Internal Audit Department is 24 employees.
4.11. The selection of applicants for filling the relevant positions in the Internal Audit Department is carried out by the Director of the Internal Audit Department (in terms of the methodology and risk control department - the First Deputy General Director - Director for Economics and Finance, with the participation of the Director of the Internal Audit Department) together with the Human Resources Department. Recruitment, transfer and dismissal of employees of the Internal Audit Department is carried out by the General Director of the Company on the basis of the recommendation of the Deputy General Director - Director for HR in agreement with the Director of the Internal Audit Department (in terms of the methodology and risk control department - with the First Deputy General Director - Director in Economics and Finance, with the participation of the Director of the Internal Audit Department).
4.12. The selection of applicants for filling the relevant positions, hiring, moving and dismissing employees of the internal audit services of the Company's branches is carried out in accordance with the Regulations on Internal Audit Services.
4.13. Employees of the Internal Audit Department perform their functions on the basis of job descriptions approved by the General Director in agreement with the Legal Department, Human Resources Management Department.
4.14. The principles of compensation and motivation of employees of the Internal Audit Department are established by a local act approved by the Board of Directors of the Company.
4.15. Employees of the Internal Audit Department are required to have a higher economic (financial) education and an auditor's qualification certificate or the ability to obtain it in accordance with the established requirements.
Employees of the Internal Audit Department who carry out audit in the field of technology in accordance with their job responsibilities must have a higher education in the profile of the functions performed, as well as work experience in this area for at least three years.
V. Interaction with other structural divisions of the Company
5.1. To fulfill the assigned tasks and implement the assigned functions, the Internal Audit Department interacts with all divisions of the General Directorate and branches of the Company: it requests, receives and exchanges documents, letters and materials necessary for its activities.
5.2. Interaction is carried out in the manner prescribed by the local regulations of the Company.
Vi. Director of the Internal Audit Department
6.1. The work of the Internal Audit Department is managed by the Director of the Internal Audit Department.
6.2. The Director of the Internal Audit Department is appointed and dismissed by the General Director of the Company in agreement with the Board of Directors of the Company.
6.3. The candidacy of the Director of the Internal Audit Department is proposed by the General Director of the Company for approval by the Board of Directors. The Board of Directors of the Company has the right to reject the proposed candidate. If the General Director of the Company fails to submit a candidate for the position of Director of the Internal Audit Department within three months from the date of the corresponding vacancy, or if the candidates for the position of Director of the Internal Audit Department proposed by the General Director of the Company were twice rejected by the Board of Directors, the Board of Directors of the Company shall have the right to independently determine candidacy of the Director of the Internal Audit Department.
6.4. The relationship between the Company and the Director of the Internal Audit Department is governed by an agreement signed on behalf of the Company by the General Director of the Company. The terms of this agreement are approved by the Board of Directors of the Company.
Obtaining copies of documents signed by the relevant person and certified by the seal;
Copying individual documents, including obtaining copies of files, any records stored in local computer networks and autonomous computer systems, as well as obtaining a transcript of these records. This right in relation to information containing information constituting a state secret can be exercised in accordance with the procedure established for working with documents constituting a state secret;
In agreement with the head of the audit, require (or conduct personally with the participation of involved persons) full or partial inventory of fixed assets, inventory items to establish their actual availability and compliance with accounting data;
Receive oral and written explanations from the employees of the inspected areas on issues arising during the inspection;
Receive reports on the results of the audit of external auditors, conclusions of the Audit Commission, acts of tax audits of the Company.
7.3. The employees of the Internal Audit Department are compensated for all confirmed expenses related to the implementation of control activities.
7.4. Employees of the Internal Audit Department are obliged to:
Adhere to the ethical principles of internal audit. These principles include independence, objectivity, responsibility, confidentiality;
Be guided in their work by the current legislation, these Regulations, internal documents of the Company;
Observe labor discipline;
Ensure proper documentation of the internal audit process in accordance with the requirements of local regulations governing the activities of the Internal Audit Department.
The rights and obligations of the employees of the methodology and risk control department are determined by the Regulations on the methodology and risk control department.
VIII. Responsibility of employees of the Internal Audit Department
8.1. Internal Audit Department employees are responsible for:
For damage caused to the Company as a result of non-performance or improper performance of its functions, disclosure of confidential information and information constituting a commercial secret, or other actions contrary to the current legislation, the Company's Charter, this Regulation;
Distortion or concealment of significant violations that may entail or entail material damage to the Company;
Use of official position for personal gain;
Unfair performance of official duties.
8.2. The responsibility for organizing and supporting the risk management process rests with the First Deputy General Director - Director for Economics and Finance.
IX. Organization of work of the Internal Audit Department
9.1. The Internal Audit Department performs its work on the basis of plans.
The plan of control measures is approved by the Board of Directors of the Company upon the recommendation of the Director of the Internal Audit Department, and is sent for notification to the Audit Commission of the Company.
9.2. Training and advanced training is carried out on the basis of the annual training and advanced training plan for the Department's employees, which is an integral part of the training and advanced training plan for the Company's employees.
9.3. The general procedure for conducting control activities and the methodology for their implementation is regulated by separate documents prepared by the internal audit department.
9.4. Corrections to the approved plan of control measures may be introduced by the Board of Directors of the Company.
9.5. The results of control activities are provided to the Board of Directors (upon request), the General Director of the Company, the head of the audited object. The results of control measures are provided to the Audit Commission of the Company together with the inspection materials.
9.6. The Internal Audit Department presents:
To the Audit Committee of the Board of Directors of the Company - on a quarterly basis, no later than the last day of the month following the reporting quarter, a report on the implementation of the plan for carrying out control measures;
To the Board of Directors of the Company - annually, no later than the last day of the quarter following the reporting year, a report on the activities of the Internal Audit Department previously reviewed by the Audit Committee, including a report on the implementation of the plan for carrying out control measures.
9.7. Risk Methodology and Control Department:
Performs its functions on the basis of the Risk Management Program, formed annually with the participation of the Risk Management Commission and approved by the Board of Directors of the Company. The general procedure for the formation of the Risk Management Program is regulated by separate documents of the Company.
Participates in the preparation of reports and decision-making of the Risk Committee and brings the decisions made to the attention of the required circle of participants in the risk management system at all levels;
Together with the First Deputy General Director - Director for Economics and Finance, prepares regular reports for the General Director, the Board of Directors of the Company, the Audit Committee of the Board of Directors on the progress and results of management of certain significant risks. In this case, such reports can be submitted either as part of similar reports of the Risk Commission, or separately from the reports of the Risk Commission.
X. Restrictions on the activities of the Internal Audit Department
10.1. The current control over the observance of executive and service discipline in the functional divisions of the Company, branches of the Company, structural divisions of the branches of the Company cannot be assigned to the employees of the Internal Audit Department.
10.2. Employees of the Internal Audit Department cannot be involved in the performance of functions not expressly provided for by these Regulations.
10.3. Employees of the Internal Audit Department are not responsible for failure to comply with the recommendations given by them to eliminate violations identified during the audit.
XI. Final provisions
11.1. Employees of the Internal Audit Department are subject to the Internal Labor Regulations in force in the Company.
11.2. Proposals on amendments and additions to these Regulations are developed as necessary by the Director of the Internal Audit Department and submitted to the decision of the Board of Directors of the Company.
11.3. Reorganization and liquidation of the Internal Audit Department is carried out on the basis of the decision of the Board of Directors of the Company.
The need for internal audit stems from problems related to economies of scale. In economics, the concept of "economies of scale" means that, firstly, as the scale of production grows, the organization achieves cost reductions due to the action of a number of factors (positive economies of scale); secondly, in parallel, there is a negative economies of scale, which consists in certain managerial difficulties associated with the coordination and control of the activities of a large organization. As the scale of activity grows, the levels of management separating the administrative apparatus and the levels of management that implement work programs become more and more numerous. The multi-level management apparatus creates problems of information exchange, coordination of decisions, increases the likelihood of making decisions by various management links that contradict each other. It becomes difficult to control various levels of management by the central management, which increases the risk of errors and abuse of personnel.
The company's management develops policies and operating procedures. However, the staff may not always understand them or not always fulfill them for one reason or another. Managers do not have sufficient time to verify performance and often lack specific tools for such verification. Consequently, they cannot detect deficiencies and deviations in a timely manner.
Internal auditors help them - they provide protection against errors and abuse, identify "risk areas" and opportunities to eliminate future deficiencies or deficiencies, help identify and "strengthen" weaknesses in management systems and find those management principles that have been violated. All these actions are complemented by discussion of problems with the top management bodies of the company, the needs and proposals of which determine the internal audit procedures (internal auditors must provide managers with any information regarding the competence of these specialists).
Internal audit is especially important if the company has geographically dispersed branches or offices in which local management makes independent decisions. The central management needs reliable information about their activities, to monitor and evaluate the decisions taken as a whole.
Thus, the governing bodies of the organization use the services of internal auditors as additional resources to help them carry out their functions of managing the company.
The creation of an effective internal audit system in the company will allow:
· To ensure effective functioning, sustainability and maximum (in accordance with the established goals) development of the organization in conditions of multifaceted competition;
· Timely identify and minimize commercial, financial and other risks in the management of the organization;
· To form a system of information support at all levels of management that is adequate to the modern constantly changing conditions of management, which makes it possible to timely adapt the functioning of the organization to changes in the internal and external environment.
Currently, the creation of internal audit departments in Russia is not regulated by the normative. Federal Law No. 208-FZ of December 26, 1995 "On Joint Stock Companies" does not contain any indication of the existence of any divisions in the board of directors, nor a direct prohibition on their creation. But the law is not an obstacle to the formation of an audit committee within the board of directors, and also contains a special article providing for the obligatory creation of an audit commission in a joint-stock company as a body controlling the financial and economic activities of the company. In accordance with Art. 85 of the said law, the audit commission is obliged to audit the financial and economic activities of the joint-stock company at least once a year based on the results of annual activities. Extraordinary inspections (audits) may be initiated by the company's audit commission, a decision of the general meeting of shareholders, the board of directors or a shareholder (shareholders) of the company holding in aggregate at least 10% of the company's voting shares. At the same time, the audit commission is only one of the forms of internal audit, as stated in the Russian auditing standards. In principle, there is something in common between the internal audit department and the audit department, they complement each other, but at the same time differ significantly (see the table, "The Economist's Handbook", No. 9, 2006).
Comparative characteristics of the features of internal audit institutions
The division of internal (as well as external) audit into three types has become widespread: operational audit (management audit), audit for compliance with the requirements of the audit of financial statements.
Analyzing the internal audit in more detail, the following types of it can be distinguished: functional (cross-functional) audit of management systems, organizational and technological audit of management systems, comprehensive audit of management systems of an organization, audit of activities, audit for compliance (you can also highlight audit for compliance with some or specific requirements or prescriptions and audited for general feasibility).
Functional audit of control systems is carried out to assess performance and efficiency in any functional context. For example, it includes audits of any operations carried out by a unit (official) in the context of its functions.
At cross-functional internal audit the quality of performance of various functions (for example, functions of production and sales of products) is assessed in their relationship and interaction.
Organizational and technological audit of management systems is a control carried out by the internal audit body of various levels of management for their organizational and (or) technological feasibility (rationality).
Activity audit involves an objective survey and comprehensive analysis of certain activities, areas of business or business projects in order to identify opportunities for improving economic performance.
Internal auditors can carry out deeper control of the organization, which is expressed in a combination of organizational, technological and functional audits of management systems, audit of activities, as well as audit of elements and processes that connect the organization with the external environment, for example, the system of external professional relations, image, public connections, etc. Here all the strengths and weaknesses of the organization's activities are determined, the stability of its position in social systems of a higher order, as well as the prospects for its development, are assessed. Such control activities, carried out by internal auditors, relate to a comprehensive audit of the organization's management system.
Compliance audit expresses the audit control procedures for compliance with:
1) laws, by-laws, standards (rules, methods) established by external authorities;
2) formal rules, assignments, etc. prescribed by the governing bodies.
The appropriateness audit expresses the procedures for auditing the activities of officials (management entities) for the appropriateness (rationality, rationality, validity, usefulness) of its products (decisions).
Evaluation of the feasibility, permissibility and legality of transactions - these are some of the main areas of audit control in the field of financial and business transactions.
Auditors can take part in solving the problem of the purity of the information collected to make a decision regarding the conclusion of any important transaction.
As you know, the outcome of a case (transaction) depends on the ability to influence the premises of the decision, the choice of alternatives, the information collected on these alternatives. Opportunities may end up in the hands of employees pursuing purely personal goals or those of narrow groups.
In this case, the internal auditor, with the approval of the manager or owners, must demonstrate his competence and practical skills in a critical approach to each decision made. Assessment of the quality of information issued by the management information system (MIS) can be one of the important functions of such a specialist.
Another additional task is to evaluate the performance of internal technology controllers. The tasks of specialized control units (department of methods and means of control, department of incoming control, department of technical control) should not be included in internal audit programs in order to avoid duplication. But to check the activities of employees of these departments, including employees who maintain the functioning of computer systems, the internal audit department must have specialists with control skills in the relevant technical and technological areas.
Besides, internal auditors can:
· Participate in the development of internal organizational and regulatory documents;
· To solve the problems of financial and economic diagnostics and development of a financial strategy (together with financial and economic departments);
· Advise employees of the organization on various issues of legislation;
· Participate in activities to improve the qualifications of the organization's personnel;
· To advise employees of the administrative office on the execution of various financial and economic operations;
· To participate in the organization of accounting.
An additional function of internal auditors, such as participation in tax planning, requires a separate mention.
Internal auditors can take over this function in the absence of a specialized tax planning unit in the enterprise.
Tax planning(tax optimization) is the choice of the optimal option for the implementation of activities and the placement of assets aimed at achieving the lowest possible level of arising tax liabilities.
Internal auditors should solve this problem in close cooperation with the staff of the legal department, since it is necessary to agree on the use of tax legislation and tax benefits, as well as their linkage with the legal forms of processing transactions.
The developed options for optimizing tax bases are then presented to the company's management for further decisions.
Internal auditors' reports are drawn up in a form developed directly in the organization. In the most general case, such reports, in addition to the necessary details, should contain:
1) a list of identified deviations exceeding the tolerance;
2) a list of circumstances in which these deviations were identified;
3) assessment of the identified deviations in terms of their impact on the organization;
6) constructive proposals (if any) for improving various aspects of the organization's functioning that are related to the work performed.
The internal auditor has to discuss his recommendations and proposals with the governing bodies. At the same time, disagreements often arise, turning into intense discussions. It is very important for the manager to protect the auditor from attacks, to provide him with an independent position in the firm.
Large information potential and knowledge of all the subtleties in the activities of your organization distinguish between internal auditors from external auditors. Therefore, it is advisable that the functions of internal auditors in the organization are performed by in-house specialists, rather than external external auditors. In addition, in-house specialists are more responsible in their recommendations. In any case, the organization's staff should include a specialist acting as the chief internal auditor.
Chief Internal Auditor is the most qualified specialist with versatile knowledge and skills capable of providing top management with competent advice in the field of economics and taxes.
The chief auditor should ideally have knowledge and practical skills in the field of accounting, tax law, economics, financial management, general law, marketing, general management, personnel management, as well as auditing skills.
In addition, he must know the tasks set by the top management for the company, the capabilities and needs of the team, the external relations of his company. He needs sufficient knowledge in the field of computer technology and technology.
The chief internal auditor regulates and monitors the activities of other internal audit staff (including monitoring the quality of their work). Its functions also include:
· Leadership in the development of in-house audit standards, leadership in the preparation of master plans for the activities of internal auditors and audit programs (in agreement with the management bodies);
· Leadership in the development of budgets and estimates for internal audit, including basic audit techniques;
· Advising the management on the most important issues;
· Acceptance of orders for inspections of any objects;
· Taking part in the most important inspections;
· Analysis and evaluation of conclusions (audit reports) drawn up by internal auditors based on the results of inspections, as well as generalization of these conclusions and communication to the decision-makers (administration);
· Coordination of interaction between internal and external auditors who audit the organization;
· Participation in the analysis of various controversial and conflict situations arising in the course of the organization's functioning, including disputes with the tax inspectorate (police).
The activities of internal auditors should be carried out only on the basis of detailed regulations in order to exclude bias and the danger of a narrow vision of problems at each of the subordinate levels of objects involved in the listening system.
With the constantly changing domestic legislation, especially tax legislation, internal auditors must maintain their knowledge at the proper level, be aware of all the latest news and topical issues related to the activities of the organization. The internal audit department needs to establish a system for discussing new laws and regulations. And the chief internal auditor would benefit from attending government-sponsored seminars.
At the enterprise, it is advisable to periodically organize seminars under the guidance of internal auditors to familiarize the responsible employees of other functional units with the latest changes in legislation, as well as for general improvement of their qualifications. At such seminars, many of the same questions are collectively discussed, and each employee can receive a detailed, comprehensive answer, confirmed by the relevant legal documents, to any question that may arise.
For many companies, it is advisable to create a division of several full-time internal auditors - an internal audit department.
The creation of such a department will allow the board of directors of the firm or its executive governing body:
1) establish effective control over the autonomous divisions of the organization;
2) identify production reserves and the most promising areas of development through targeted control checks and analysis conducted by internal auditors;
3) effectively advise employees of financial, economic, accounting and other services in the parent organization, its branches and subsidiaries.
The creation of an internal audit department in a company is a very complex process that requires solving a number of methodological, organizational and technical problems. In general terms, the organization of the internal audit department can be recommended to carry out by the following main steps:
· Identifying and clearly defining the range of issues for the solution of which an internal audit department is formed, building a system of goals for creating a department in accordance with the company's policy;
· Determination of the main functions necessary to achieve the set goals;
· Unification of functions of the same type into groups and the formation on their basis of structural units (links) of the department, specializing in the performance of these functions;
· Development of relationship schemes, definition of duties, rights and responsibilities for each structural unit, documenting all this in job descriptions and regulations on the bureau (group, sector) of the internal audit department;
· Combining the above structural units into a single whole - the internal audit department, determining its organizational status and, in accordance with the established set of goals, tasks and functions of structural units, developing and documenting the Regulation on the internal audit department;
· Integration of the internal audit department with other links of the enterprise management structure;
· Development of in-house internal audit standards and an in-house code of ethics.
The place of the department (sector, bureau, group, etc.) of internal audit in the organizational structure of the organization, its functional focus, the number and qualification characteristics of the staff, material, technical, financial and information support of the department, features of the structure of relationships and the order of functional and administrative subordination within this unit, including if it has a variety of departments, the structure of the relationship of this department with other departments of the organization depends on many factors. These are, first of all, the goals of creating a department; organizational and legal form, size, resources, organizational structure, scale and types of activities of the organization; regional heterogeneity of the location of its separate divisions or subsidiaries.
The structure and hierarchical rank of the internal audit department largely depend on the position of the organization's management in relation to internal control (that is, on how top management correctly understands the role of internal control in managing the organization). The position of the department in the organizational structure of the company is also determined as the organizational development of management, the accumulation of financial, personnel, and intellectual potential.
The internal audit department may initially be formed as a headquarters unit with purely advisory functions. As his influence on the activities of the organization increases, his functions will directly transfer the implementation of control tasks and the development of recommendations for improving all levels of management in the company.
Internal Audit Department Regulations
1. General Provisions
1.1 Scope
1.1.1 This document is the main regulatory document establishing the goals, objectives, functions, rights and responsibilities of the Internal Audit Department of LLC XXX, regulating the organization of its activities, the procedure for business interaction with other structural divisions and officials of LLC XXX, Segment Companies "Distribution", "LLC" XXX "" and external companies.
1.1.2 The Internal Audit Department is an independent structural subdivision of LLC XXX, which performs the functions of internal audit in the Company.
1.1.3 In its activities, the Internal Audit Department is guided by:
The legislation of the Russian Federation;
The Charter of LLC "XXX";
Regulations on the personnel nomenclature of LLC "XXX" (P-HR-445.04 of 28.06.2004);
Internal labor regulations for employees of CJSC Firms
"LLC" XXX "" dated 02.24.04;
By the regulations of the internal audit of LLC "XXX" dated 18.02.2004. Reg.
No. ПР. SL - 640;
International Standards for the Professional Practice of Internal Auditing as adopted by the International Institute of Internal Auditors (IIA);
Regulations on planning the activities of departments (divisions)
"LLC" XXX "" P-283 dated 05.06.01;
Regulations on Strategic Planning of LLC "XXX" P-230 dated 30.05.00;
These Regulations;
Other regulatory documents of LLC "XXX" and
"LLC" XXX "" related to the field of internal audit.
1.1.4 This Regulation is a document of direct action and is mandatory for execution from the date of its approval.
1.1.5 Changes in the Regulations are approved by the General Director of LLC "XXX" and are entered in the List of Changes, which is an integral part of this document (Appendix A).
This Regulation uses normative references to the following documents:
1.Provision on strategic planning of LLC "XXX" (P-230 from 30.05.00
2. Regulations on planning the activities of departments (P-283 of 05.06.01);
3. Regulations on reports to LLC "XXX" (P-250 dated 09/08/00);
4. Principles of management of the "Distribution" segment (project);
5. Regulations for internal audit of LLC "XXX" dated 18.02.2004, Reg.
No. ПР. SL - 640.
6. International Professional Standards for Internal Auditing, adopted
International Institute of Internal Auditors (IIA);
1.3 Terms, definitions and abbreviations
In this Regulation, the following terms, definitions and abbreviations are used:
VND - internal regulatory documents;
GVA - Internal Audit Group;
Subsidiaries and affiliates - subsidiary dependent companies;
ZGDVK - Deputy General Director for Internal Control;
IIA (IIA) - International Institute of Internal Auditors;
Company - LLC "XXX";
OVA - Internal Audit Department;
RAS - Russian accounting standards;
RSNU - Russian tax accounting standards;
ICS - internal control system;
QMS - marketing control service;
SKA - HR audit service;
VKZ - procurement control service;
SKI - Infrastructure Control Service;
STK and KIT - service of technological control and control of information technologies;
SKP - sales control service;
SKTO - Commodity Operations Control Service;
SFK - pharmaceutical control service;
US GAAP is generally accepted accounting principles in the United States.
1. Auditors - employees of the OVA, functional control divisions, other divisions of the Company, attracted specialists authorized to participate in the audit.
2. Internal audit - activities aimed at providing independent and objective guarantees and consultations aimed at improving the business of the Company. Internal audit is designed to help the organization achieve its goals by using a systematic and consistent approach to assessing and improving the effectiveness of risk management, control and corporate governance systems.
3. The Company's internal control system is a system established and maintained by the Board of Directors of the Company, its management and other employees, designed to provide reasonable assurance that:
1. The goals of the Company (goals of business processes) will be achieved;
2. The company operates efficiently and processes are built economically;
3. The safety of the Company's assets is ensured;
4. The records of the Company's operations and its reports are accurate;
5. Requirements of external legislation and internal regulations are complied with.
4. Risk is the threat of an event capable of (if realized)
to influence the course of the business process and its result. The risk is assessed in
quantitative and qualitative characteristics by two factors: probability
implementation and the severity of the possible consequences.
2 Creation and liquidation
2.1 The Internal Audit Department is created and liquidated on the basis of the order of the General Director of OOO XXX, agreed with the Audit Committee of OOO XXX.
2.2 In order to ensure the independence and objectivity of internal audit, the head of the IAU is functionally subordinate to the Audit Committee of LLC XXX and administratively to the Deputy General Director of XXX LLC for internal control. If the independence or objectivity of employees of the internal audit department has actually been or may be adversely affected, information about this is communicated to the management of OOO XXX and OOO XXX, as well as to the Audit Committee of OOO XXX. The method of disclosure depends on the nature of the adverse impact.
2.3 Functional subordination means the approval by the Audit Committee of LLC XXX of the annual work plans of the IA and changes to them, as well as receiving reports on the implementation of plans and audit assignments, engaging the staff of the IA in agreement with the management of OOO XXX to carry out work on the assignments Audit Committee "OOO" XXX "and the management of" OOO "XXX".
2.4 The Audit Committee of LLC XXX agrees on the decision to reward (punish) the head of the OVA. The candidacy of the head of the OVA must be approved by the Audit Committee of OOO XXX. The approval of the Audit Committee of LLC XXX is also required to terminate the powers of the head of the OVA.
2.5 The Audit Committee of LLC XXX (through the Audit Department of LLC XXX) monitors the quality of the IIA's activities.
3 Organizational structure
3.1 The organizational structure of the internal audit department is agreed with the Deputy General Director of LLC XXX for internal control, the HR Director of LLC XXX, the Audit Committee of LLC XXX and approved by order of the General Director of LLC XXX. Proposals are submitted by the head of the internal audit department or the ZGDVK.
3.2 The department is managed by the head of the department, which is administratively subordinate to the Deputy General Director for Internal Control and functionally to the Chairman of the Audit Committee of LLC XXX.
3.3 The direct supervisors for OVA employees are: General Director of OOO XXX, Deputy General Director for Internal Control of OOO XXX and Chairman of the Audit Committee of OOO XXX.
3.4. Organizational and staff structure of the OVA: head of the OVA, senior auditor and auditors.
4 Purpose and objectives
4.1 Assessment of the effectiveness of the risk management system of the distribution segment and development of recommendations for its improvement.
4.2 Control over the completeness and reliability of financial and management information.
4.3 Assistance in ensuring that employees comply with the requirements and rules established by the legislation of the Russian Federation and GNI.
4.4 Assistance in ensuring the safety of the assets of OOO XXX.
4.5 Assistance in the implementation of plans and the achievement of the set goals of both LLC "XXX" as a whole, and individual divisions, by analyzing the effectiveness of the company's business processes and developing recommendations.
4.6 Assistance in ensuring the efficient and economical use of the resources of LLC "XXX".
4.7 Assessment of the existing system of internal control of LLC "XXX", development of recommendations for its improvement.
5 Functions
OVA performs the following functions:
5.1 Timely and high-quality implementation of internal audits, analyzes and other works to provide guarantees aimed at improving the Company's activities, with the obligatory provision of reports to the Company's management on the results of the work performed.
Assurance work involves an objective assessment of audit evidence by an internal auditor who provides an independent opinion or opinion about a process, system, or other subject. The nature and extent of the assurance engagement is determined by the internal auditor.
5.2 Provision of consulting services at the request of the Company's management. At the same time, the nature and scope of the consulting assignment are the subject of discussion with management in the process of forming the consulting assignment.
5.3 Coordination of the activities of the functional control divisions of LLC "XXX" (SKP, SKZ, STK and KIT, GVA OFK, SFC, SCM, SKA, SKTO, SKI) through the coordination of their plans and consideration of reports on the results of control activities.
5.4 Monitoring and evaluating the actions of management, taken as a result of the performance of audit engagements, the purpose of which is to make sure that management has taken effective steps to implement the recommendations, or the management of XXX LLC has taken on the risk of non-compliance with the recommendations of internal auditors.
If, in the opinion of the head of the internal audit department, the management of OOO XXX has taken on a risk that is unacceptable for OOO XXX or its subsidiaries, the head of the OVA should discuss this issue (verbally or in writing) with the management of OOO XXX "" And the head of the Audit Department of "LLC" XXX "". If the problem related to the risk remains unresolved, the heads of the internal audit departments of OOO XXX and OOO XXX are obliged to refer the issue to the Audit Committee of OOO XXX.
5.5 The functions of the OBA will be implemented in the following areas:
1. Processes and systems:
Internal control;
Management of risks;
Evaluation of the efficiency and effectiveness of business processes;
Preservation of assets;
Control and security in information systems.
2. Behavior:
Corporate governance;
Compliance with the requirements of legal and internal regulations.
3. Internal functions:
Activity planning;
Quality control.
4. Data:
Accounting and tax reporting according to RAS and RSNU.
Financial statements according to US GAAP.
Management reporting.
6.2 The exchange of information is carried out as needed orally, in the form of electronic messages, in the form of memos, inquiries, meetings, as well as in any other effective form in accordance with the requirements and conditions of internal regulatory documents.
7 Planning the activities of the Unit
7.1 Planning the activities of the Internal Audit Department is carried out on the basis of the "Regulations on strategic planning of LLC" XXX "(P-230 of 05.30.00)," Regulations on planning the activities of departments "(P-283 of 05.06.01), the Action Plan to achieve Strategic goals of the company for the year, monthly operational plans and budgets, Orders and Orders of the General Director of LLC "XXX".
7.2 The strategic goals of the OVA for the year are established by the head of the OVA, agreed with the ZGDVK and approved by the General Director of LLC "XXX".
7.3 The OVA plans its work taking into account the points of the strategic plan of OOO XXX and the plans of the Audit Department of OOO XXX concerning the activities of the OVA.
8 Reporting on the work of the Unit
8.1 OVA reporting is carried out in accordance with the "Regulations on reports in LLC" XXX "(P-250 from 08.09.00).
8.2 Based on the results of the implementation of the Strategic Plan for the year, the Head of the OVA submits an Annual Report on the activities of the OVA and the achievement of strategic goals to the General Director of LLC "XXX".
8.3 OVA prepares quarterly reports to the Board of Directors on the state of the Company's internal control system.
8.4 Based on the results of the implementation of the operational (monthly) work plan of the OVA, the head of the OVA submits a report to the OVA.
8.5 Reporting and analytical materials of the OVA can be provided to other divisions and employees of the Company in agreement with the Head of the OVA or with the General Director of LLC "XXX".
8.6 The OVA compiles reports in accordance with the requirements of internal regulatory documents and instructions of the Management of OOO XXX and the Audit Committee (Audit Department) of OOO XXX. Reports must be submitted to the management of OOO XXX, the Audit Committee of OOO XXX.
8.7 The Audit Department of LLC XXX is provided with reports, as well as all the necessary analytical materials (upon additional verbal request of the Audit Department of LLC XXX) based on the results of the work performed within 7 working days inclusive, after the expiration of the scheduled audit date ( other activities, including those of a specific nature).
9 Key performance indicators
9.1 The key performance indicators of the Internal Audit Department, on the basis of which the results of its activities are evaluated, are:
9.1.1 Productivity (number of completed control activities versus approved plan).
9.1.3 The number of re-identified violations (the number of recurring deficiencies, excluding the facts for which the previously presented recommendations have not been implemented).
9.1.4 The absolute and relative values of key performance indicators are planned for the Internal Audit Department as part of strategic planning for the year and are recorded in the strategic plans of the Company. The fixation of the actual values of indicators occurs within the framework of reports on the implementation of strategic plans.
The Internal Audit Department is vested with all the rights and powers necessary to carry out its functions. The rights and powers of the Internal Audit Department are exercised by the Head of the Internal Audit Office, who has the right to:
10.1 Direct and unhindered access to the Audit Committee of OOO XXX.
10.2 Request and receive unhindered access to any assets, documents, accounting records, databases and other information, including with any confidentiality stamp, about the Company's activities, make copies of documents, generate report files.
10.3 Study and evaluate any documents requested in the course of performing audit engagements, and send these documents and / or relevant information to the Audit Committee of LLC XXX and the management of LLC XXX, LLC XXX.
10.4 Request and receive the necessary assistance from employees of the divisions in which the audit is conducted, as well as assistance from employees of other divisions of the Company.
10.5 Bring to the attention of the Audit Committee of LLC XXX and senior management of LLC XXX, LLC XXX any proposals for improving existing systems, processes, policies, procedures, business methods, as well as comments on any issues related to the conduct of internal audit.
10.6 If necessary (in agreement with the GDVK) involve external experts in the performance of audit engagements.
10.7 Hear reports of the heads of the structural divisions of the Company on their participation in the implementation of plans and tasks in accordance with the scope of activities of the head of the internal audit department.
10.8 To get acquainted with the draft decisions of the Company's management regarding the activities of the OVA, as well as the assessment of the effectiveness of the OVA.
10.9 Receive from the management of LLC "XXX" information regarding the activities of the Company, and any other information necessary for the full-fledged work of the OVA.
10.10 Send methodological recommendations to the structural divisions of XXX LLC, give instructions and expert advice on matters within the competence of the OVA.
10.11 Give opinions, within the framework of their competence, on draft regulatory documents submitted for approval.
10.12 Send to the structural divisions of LLC "XXX" for revision of the GNI, prepared in violation of existing requirements.
10.13 Submit for consideration by the General Director of LLC XXX and the Board of Directors proposals on encouraging outstanding employees and applying disciplinary measures to employees guilty of violations of the law, the Internal Regulations and the Company's regulatory documents in accordance with the established procedure prescribed by law and internal regulations.
10.14 Third parties are not allowed to interfere in the process of determining the objects and scope of the audit, carrying out work and submitting a report on the results.
PRESIDIUM OF THE RUSSIAN ACADEMY OF SCIENCES
ORDER
On approval of the Regulations on the Internal Audit Department of the Russian Academy of Sciences
In accordance with the order of the Presidium of the Russian Academy of Sciences of December 29, 2016 N 10105-893 "On renaming the Department of Internal Financial Control and Audit of the Russian Academy of Sciences":
1. To approve the Regulations on the RAS Internal Audit Department (appendix).
And about. President of RAS
Academician of RAS
V.V. Kozlov
Application. Regulations on the RAS Internal Audit Department
1. General Provisions
1.1. This Regulation defines the main tasks, functions, rights and responsibilities of the RAS Internal Audit Department.
1.3. The department is created, reorganized and liquidated by the order of the Presidium of the Russian Academy of Sciences signed by the President of the Russian Academy of Sciences.
1.4. The department reports directly to the President of the Russian Academy of Sciences.
1.5. The Department in its activities is guided by the Constitution of the Russian Federation, the legislation of the Russian Federation, the Charter of the RAS, decrees and orders of the Presidium of the RAS, as well as these Regulations.
1.6. The distribution of duties between the employees of the Department is carried out by the Head of the Department in accordance with these Regulations and job descriptions approved by the Head of the Department.
1.7. When changing the structure of the Department, its tasks, functions, and other changes, the present Regulations are amended accordingly.
2. Main tasks
The main tasks of the Department are:
2.1. organization and implementation of audits of financial and economic and financial and budgetary activities in structural divisions of the staff of the Presidium of the RAS and regional offices of the RAS that are part of the RAS structure;
2.2. formation of a plan of audits in the RAS, conducting audits and preparing consolidated statements based on the results of audits;
2.3. monitoring the elimination of violations identified based on the results of checks carried out by the Department of structural divisions of the staff of the Presidium of the RAS and regional branches of the RAS that are part of the RAS structure;
2.4. control over the elimination of violations (shortcomings) revealed by the results of RAS inspections carried out by external state financial control bodies.
3. Functions
In order to solve the assigned tasks, the Department performs the following functions:
3.1. on the basis of and in pursuance of the legislation of the Russian Federation, develops (or participates in the development) in the prescribed manner local acts of the Russian Academy of Sciences on issues within the competence of the Department;
3.2. evaluates the reliability of internal financial control and prepares proposals to improve the efficiency and effectiveness of the use of budgetary funds and other financial resources;
3.3. ensures the formation of plans for audits in the RAS;
3.4. conducts audits;
3.5. draws up the results of audits carried out by the Department in accordance with the relevant acts;
3.6. informs the objects of audits about the results of the control measures taken to analyze the revealed violations and take measures to eliminate them;
3.7. provides control over the work to eliminate violations identified by the Department during inspections;
3.8 prepares an annual Report on the results of internal financial audit based on reports on the results of audits and decisions made by the President of the Russian Academy of Sciences, or a person authorized by him;
3.9. prepares reference materials and other information on issues within the competence of the Division;
3.10. ensures, within the limits of its competence, the protection of information constituting state, official and other secrets protected by law;
3.12. carries out, in accordance with the legislation of the Russian Federation, the acquisition, storage, accounting and use of archival documents formed in the course of the Department's activities;
3.13. initiates, in the prescribed manner, additional professional education and professional development of the employees of the Department.
4. Interaction with divisions of the Russian Academy of Sciences and other organizations
4.1. In its activity, the department interacts with the structural divisions of the staff of the Presidium of the Russian Academy of Sciences and the regional branches of the RAS that are part of the structure of the RAS.
4.2. The Department carries out, in accordance with the established procedure, interaction with external state financial control bodies and other state bodies on issues within the competence of the Department.
5. Rights
5.1. To carry out its tasks and functions, the department has the right to:
to request and receive, in accordance with the established procedure, from the structural divisions of the RAS Presidium apparatus, the RAS regional branches that are part of the RAS structure, documents, reference materials and other materials necessary for making decisions on issues within the competence of the Department;
to make, in accordance with the established procedure, proposals for improving the organization of the activities of structural divisions of the Presidium of the RAS, regional branches of the RAS that are part of the RAS structure, in terms of issues related to the organization and conduct of audits of financial, economic and financial and budgetary activities
conduct correspondence in accordance with the established procedure on issues related to the competence of the Department;
provide, in the prescribed manner, methodological assistance and provide explanations on issues within the competence of the Department, to employees of structural subdivisions of the apparatus of the Presidium of the RAS, regional branches of the RAS that are part of the RAS structure;
use in the prescribed manner information databanks, communication and communication systems;
to prepare instructions for the regional branches of the RAS, which are part of the structure of the RAS, on issues related to the scope of the Department's activities, to monitor their implementation.
5.2. To fully implement the tasks and functions assigned to the Department, listed in the current Regulation, the Department has other rights that do not contradict the legislation of the Russian Federation.
6. Responsibility
6.1. The department is headed by a chief appointed and dismissed by the President of the Russian Academy of Sciences.
The Head of the Department carries out direct management of the Department, is responsible for the fulfillment of tasks and the implementation of the functions provided for by these Regulations, as well as for the state of performance discipline.
6.2. The employees of the Department are responsible for the performance of their duties to the extent stipulated by the labor contracts and job descriptions concluded with them.
Chief Scientist
secretary of the presidium
RAS academician of RAS
M.A. Paltsev
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