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of June 13, 2024 No. 677
About introduction of amendments to resolutions of the Cabinet of Ministers of Ukraine of September 28, 2011 No. 1001 and of December 12, 2018 No. 1062
The Cabinet of Ministers of Ukraine decides:
1. Bring in resolutions of the Cabinet of Ministers of Ukraine of September 28, 2011 No. 1001 "Some questions of implementation of internal audit and formation of divisions of internal audit" (The Official Bulletin of Ukraine, 2011, No. 75, Art. 2799; 2018, No. 100, the Art. 3329) and of December 12, 2018 No. 1062 "About approval of the Basic principles of implementation of internal control by managers of budgetary funds and introduction of amendments to the resolution of the Cabinet of Ministers of Ukraine of September 28, 2011 No. 1001" (the Official Bulletin of Ukraine, 2018, No. 100, Art. 3329; 2019, No. 36, the Art. 1270) the enclosed changes.
2. This resolution becomes effective from the date of its publication, except the subitem 9 of Item of 2 changes approved by this resolution which becomes effective since January 1, 2026.
Prime Minister of Ukraine
D. Shmygal
Approved by the Resolution of the Cabinet of Ministers of Ukraine of June 13, 2024 No. 677
1. To add Item 15-1 of the Procedure of internal audit and formation of divisions of the internal audit approved by the resolution of the Cabinet of Ministers of Ukraine of September 28, 2011 No. 1001, with the paragraph of the following content:
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