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ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of May 24, 2022 No. 147

About modification of Standards of internal audit

According to the paragraph to the fourth part three of Article 26 of the Budget code of Ukraine, the paragraph to third Item 5 of the resolution of the Cabinet of Ministers of Ukraine of January 12, 2022 No. 12 "About introduction of certification of employees of divisions of internal audit and introduction of amendments to resolutions of the Cabinet of Ministers of Ukraine of September 28, 2011 No. 1001", to the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, I ORDER:

1. Bring in the Standards of internal audit approved by the order of the Ministry of Finance of Ukraine of October 04, 2011 No. 1247, registered in the Ministry of Justice of Ukraine on October 20, 2011 for No. 1219/19957 (in edition of the order of the Ministry of Finance of Ukraine of August 14, 2019 No. 344), the following changes:

In paragraph four of Item 3 of Chapter 2 of the Section II of the word "and other tasks" to exclude 1);

2) in Chapter 3 of the Section III:

paragraph one of Item 2:

after the word of "priorities" to add with the words "and results", after words of "work of division of internal audit" to add with the words "the next three years";

add with the offer of the following content: "In the plan tasks of division of internal audit the next calendar year taking into account certain priorities and results of activities of division of internal audit to the corresponding three-year period are annually determined.";

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