RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of December 27, 2018 No. 1147

About approval of the Procedure for carrying out by the Public auditing service, its interregional territorial authorities of the state financial audit of the Pension fund of Ukraine, funds of obligatory national social insurance

The Cabinet of Ministers of Ukraine decides:

Approve the Procedure for carrying out by the Public auditing service, its interregional territorial authorities of the state financial audit of the Pension fund of Ukraine, funds of obligatory national social insurance which is applied.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of December 27, 2018 , No. 1147

Procedure for carrying out by the Public auditing service, its interregional territorial authorities of the state financial audit of the Pension fund of Ukraine, funds of obligatory national social insurance

1. This Procedure determines the carrying out mechanism Gosauditsluzhboy, its interregional territorial authorities (further - bodies of Gosauditsluzhby) the state financial audit of the Pension fund of Ukraine, funds of obligatory national social insurance.

2. The state financial audit of the Pension fund of Ukraine, funds of obligatory national social insurance (further - audit) - the type of the state financial audit directed to carrying out the analysis and check of legality and efficiency of use of means of the Pension fund of Ukraine, funds of obligatory national social insurance, correctness of conducting by them financial accounting and reliability of their financial reporting, condition of internal control and condition of internal audit.

3. Terms which are used in this Procedure have such value:

1) audit procedures - complex of actions of the statutory auditor (auditor selection, methods and methods of forming and research of the hypotheses of audit (judgments of the statutory auditor concerning origins and availability of problems, shortcomings, violations, risks) directed to receipt of auditor proofs (documents, information) during audit;

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