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Ministry of Justice

Russian Federation

On December 9, 2020 No. 61364

ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of November 11, 2020 No. 263n

About modification of Item 1 of the federal standard of internal financial audit "Planning and carrying out the internal financial audit" approved by the Order of the Ministry of Finance of the Russian Federation of August 5, 2020 No. 160n

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; 2020, to No. 30, of the Art. 4742), and also for the purpose of enhancement of legal regulation of internal financial audit I order:

Bring in Item 1 of the federal standard of internal financial audit "Planning and carrying out the internal financial audit" approved by the order of the Ministry of Finance of the Russian Federation of August 5, 2020 No. 160n (registration No. 59596), the following changes is registered by the Ministry of Justice of the Russian Federation on August 31, 2020:

1. Exclude the words "also determines procedure for planning and holding auditor actions".

2. Add with the paragraph of the following content:

"Planning and holding auditor actions is performed according to provisions of this Standard and other federal standards of internal financial audit regulating planning and holding auditor actions.".

Minister

A. G. Siluanov

 

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