ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of May 22, 2020 No. 91n

About approval of the federal standard of internal financial audit "Realization of results of internal financial audit"

According to Item 5 of Article 160.2-1 and the paragraph the forty fifth Article 165 of the Budget code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3823; the official Internet portal of legal information (www.pravo.gov.ru), on April 22, 2020) I order:

approve the enclosed federal standard of internal financial audit "Realization of results of internal financial audit".

Approved by the Order of the Ministry of Finance of the Russian Federation of May 22, 2020, No. 91n

Federal standard of internal financial audit "Realization of results of internal financial audit"

I. General provisions

1. This federal standard of internal financial audit "Realization of results of internal financial audit" (further - the Standard) is developed according to Article 160.2-1 of the Budget code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3823; 2019, No. 30, the Art. 4101), is applied by officials (workers) of the main managers of budgetary funds, chief managers of budget receipts, chief managers of sources of financing of budget deficit (further - chief managers of budgetary funds), managers of budgetary funds, receivers of budgetary funds, administrators of budget receipts, administrators of sources of financing of budget deficit (further - administrators of budgetary funds) when implementing internal financial audit and determines procedure for realization of results of internal financial audit, including:

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