The Internal Audit Unit shall report directly to the Chairperson of the State e-Government Agency and shall perform internal audits pursuant to the Public Sector Internal Audit Act. The Internal Audit Unit shall carry out its internal audit activities in relation to all structures, programs, activities and processes, including European Union funded activities within the Agency and the Unified System Operator State Enterprise.
The Internal Audit Unit shall plan, carry out and report its internal audit activities in compliance with the requirements set out by the Public Sector Internal Audit Act, the internal audit standards, the Code of Ethics of internal auditors, the Internal Audit Chart and the methodology on carrying out internal audits in the public sector, approved by the Minister of Finance. Based on the risk assessment results, the unit shall elaborate a three-year strategic plan and an annual action plan, subject to approval by the Chairperson of the Agency. The Internal Audit Unit shall elaborate a plan for each individual assignment with shall include a scope, objectives, time frame and resource distribution in relation thereof, as well as an audit approach and techniques, type and scope of the audits. The Internal Audit Unit shall elaborate and implement a quality assurance program as well as audit activities improvement program, including internal and external evaluation. It shall also provide the Chairperson of the Agency an independent and objective evaluation on the condition of the financial management systems audited, the control and identification processes, risk assessment systems introduced by the Chairperson of the Agency.
The Internal Audit Unit shall inspect and evaluate the compliance of the activities performed to the effective laws, regulatory documents, the internal rules of procedure and contracts; the reliability and scope of the financial and operations related information; the organization and measures introduced in relation to information protection; the efficiency, effectiveness and economic viability of the activities; the tasks and contract implementation regarding achieving the objectives set; its audit reports shall provide recommendation on improving the adequacy and effectiveness of the financial management and control systems; it shall prepare and provide the Agency Chairperson an annual report on the internal audit activities, pursuant to art. 40 of the Public Sector Internal Audit Act.