ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of June 23, 2005 No. 58

About approval and enforcement of the Provision on audit practice

In pursuance of Article 7 (5) the Law of the Republic of Moldova "About auditor activities" I ORDER to No. 729-XIII of February 15, 1996:

1. Approve the Provision on Audit Practice (PAP) 1008 "Risk assessment and internal control - features in the environment of computer information systems".

2. Enact in the territory of the Republic of Moldova the Provision on audit practice 1008 "Risk assessment and internal kontrolyosobennost in the environment of computer information systems" for financial records audit, covering the periods since January 1, 2006.

Provision on audit practice 1008 "Risk assessment and internal control - features in the environment of computer information systems"

Introduction

1. This provision on audit practice is developed on the basis of World situation on audit practice 1008 "Risk assessment and internal control - features in the environment of computer information systems" (IAPS 1008 "Risk assessment and internal control - CIS characteristics and considerations"), 2001 accepted by the International federation of accountants (IFAC) in edition.

Purpose

2. The purpose of this provision is assistance to the auditor in application of requirements of HCA 401 "Audit in the environment of computer information systems", by the setting standards and recommendations relating to the procedures performed in the course of audit of the computer information systems (CIS). This provision describes characteristics of organizational structure of PUSSYCATS, project and procedural aspects, control types in PUSSYCATS.

Organizational structure

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