LAW OF THE REPUBLIC OF TAJIKISTAN

of December 17, 2020 No. 1747

About modification and amendments in the Law of the Republic of Tajikistan "About internal audit in the organizations of public sector"

Accepted by the Resolution MH MOPT of October 14, 2020, No. 189

Approved by the Resolution MM MORT of December 9, 2020, No. 93

Article 1. Bring in the Law of the Republic of Tajikistan "About internal audit in the organizations of public sector" of July 21, 2010 (Akhbori of Majlisi Oli of the Republic of Tajikistan, 2010, No. 7, Art. 563; 2016, No. 7, the Art. 632) the following changes and amendments:

1. Add Article 1 with paragraphs the sixth, the seventh, the eighth, ninth and tenth the following content:

"-audit of system - check and assessment of conformity and system effectiveness of financial management and internal control;

- compliance audit to the legislation of the Republic of Tajikistan - check and assessment of conformity of organization activity on compliance with law of the Republic of Tajikistan, regulating field of activity;

- financial audit - the studying and the analysis of the financial reporting and accounting system of object of audit allowing the auditor to provide the conclusion on preparation of the financial statement with observance of requirements of the legislation of the Republic of Tajikistan;

- activities audit - testing and assessment of programs, actions, transactions, and also the structures of system of the organization performed by the subject and object of audit for the purpose of their reduction in compliance with the principles of efficiency, profitability, effectiveness;

- audit of information technologies - the testing and assessment of conformity of information technologies and protection of security system which are carried out for the purpose of ensuring confidentiality, completeness of system, safety and availability of information;".

2. In Article 8:

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