Independent Internal Audit Service

tel: ++385 1 4591 279, fax: ++385 1 4591 473
e-mail contact

The Division provides independent professional opinion on the quality of management, on risk management as well as on the management of internal control systems, and it also gives recommendations in order to create additional value and to realize the Ministry of Finance's mission

ACTIVITIES:

internal audit for the whole Ministry
providing professional opinion and advice for the purpose of improving management, risk management and internal control systems management as well as of realization of the Ministry of Finance's mission
assessment of internal control systems on the basis of risk assessment
producing internal audit strategy and annual plans
performing single internal audits
analysing, testing and evaluating internal control systems
giving recommendations to the audited subjects and to the Minister in order to achieve better efficiency and efficacy of internal control systems
producing reports on performed internal audit and submitting them to the Minister
monitoring of the implementation of recommendations outlined in the reports from previously performed audits and informing the Minister about that
performing an audit at the Minister's request
producing required reports on the performance of the Division and delivering these reports to authorized institutions
estimation and monitoring of the implementation of recommendations obtained from the State Audit Office and external auditors

ORGANIZATION:

The Division includes the following departments:

Department for Internal Auditing of the State Treasury and European Union Funds Systems
Department for Internal Auditing of the Customs System
Department for Internal Auditing of the Tax System

Department for Internal Auditing of the State Treasury and European Union Funds Systems

The Department performs the internal audit of business systems and processes concerning:

analysis and forecasts of macroeconomic trends
producing the draft of the Sate Budget and non-budget users
execution of the State Budget
public debt management
business performance evaluation of state-owned companies
keeping the Concession Register
supervision of financial institutions
detection and prevention of money laundering
inspection of foreign exchange and foreign trade transactions; of business processes referring to the activities of financial management, contracting, implementation, payment, accounting and financial reporting within the framework of the decentralized implementation system of the European Union aid and other aid funds
human and material resources management at the level of the entire Ministry as well as accounting and general tasks
system support, communication technologies and information systems security within the systems of the State Treasury and of the EU funds management
performs other tasks determined by the Head of the Independent Division

Department for Internal Auditing of the Customs System

The Department performs:

internal audit of systems and business processes relating to the customs system and to the policy of customs and extra customs protection
special tax system
supervision and inspection tasks in the area of customs and special tax
system support, communication technologies and information systems security within the customs system and the special tax system
performs other tasks determined by the Head of the Independent Division

Department for Internal Auditing of the Tax System

The Department performs:

internal audit of systems and business processes relating to the tax system and tax policy, supervision and inspection tasks in the area of taxes, organizing games of chance and entertaining games
system support, communication technologies and information systems security within the tax system
performs other tasks determined by the Head of the Independent Division