ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of December 11, 2019 No. 617

About approval of the Regulations on quality evaluation of activities of internal audit in the public sector

Based on Items b) and c) article 29 of the Law No. 229/2010 on the state internal financial control (repeated publication: The official monitor of the Republic of Moldova, 2019, Art. No. 86-92, 140) DECIDES: the Government

Approve Regulations on quality evaluation of activities of internal audit in the public sector it (is applied).

Approved by the Order of the Government of the Republic of Moldova of December 11, 2019 No. 617

Regulations on quality evaluation of activities of internal audit in the public sector

Section 1 General provisions

1. The regulations on quality evaluation of activities of internal audit in the public sector (further – the Provision) establish the requirements necessary for quality evaluation of the activities of internal audit consisting in internal and external assessment within bodies of the central and local public authority, public subjects, and also the autonomous bodies / organizations disposing of means of the national public budget.

2. Internal assessment includes:

1) continuous monitoring of activities of internal audit;

2) periodic self-assessments.

3. Continuous monitoring, periodic self-assessments and external assessment of activities of internal audit are integral part of the program of guaranteeing and improvement of quality of the activities of internal audit developed and managed by the division manager of internal audit.

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