ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of December 26, 2007 No. 111

About approval of the Code of ethics of the internal auditor and the Card of internal audit (Standard provision on implementation of internal audit)

For the purpose of implementation of provisions of Item 42 of the Action plan the European Union - the Republic of Moldova, Item 4.3. And also paragraph 2 of Art. 86 of the Law N 436-XVI of 28.12.2006 on local public authority and according to paragraph 1 of Art. 13 of the Law N 317-XV of 18.07.2003 on regulations of the Government and other bodies of local and central authority I ORDER to the system concept of internal control and internal audit in the public sector approved by the Order of the Government N 1143 of 4.10.2006:

1. Approve the Code of ethics of the internal auditor (appendix N 1).

2. Approve the Card of internal audit (Standard provision on implementation of internal audit) (appendix N 2).

3. Establish provisions of this Code and the card obligatory in implementation of activities of internal auditors in the public sector.

4. To assign control of observance of provisions of the Code of ethics of the internal auditor and the Card of internal audit by internal auditors of the public sector to Service of financial control and audit.

Appendix №1

Code of ethics of the internal auditor

Introduction

1. The code of ethics of the internal auditor (further - the Code) represents set of the principles and rules of conduct which regulate activities of internal auditors in the field of professional ethics.

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