LAW OF THE KYRGYZ REPUBLIC

of January 26, 2009 No. 25

About internal audit

Accepted by Jogorku Kenesh of the Kyrgyz Republic on December 4, 2008

This Law governs the relations connected with implementation of internal audit of state bodies and organizations and establishes the principles and bases of its creation and functioning.

Chapter 1 General provisions

Article 1. The legislation of the Kyrgyz Republic in the field of internal audit

The legislation of the Kyrgyz Republic in the field of internal audit is based on the Constitution of the Kyrgyz Republic and consists of this Law, other regulatory legal acts, and also international treaties which became effective in accordance with the established procedure which participant is the Kyrgyz Republic.

2. Voided according to the Law of the Kyrgyz Republic of 07.02.2014 No. 29

3. Voided according to the Law of the Kyrgyz Republic of 07.02.2014 No. 29

Article 2. Coverage and purposes of this Law

1. This Law extends the action to the ministries, the state committees, administrative departments, other state bodies, other executive bodies, bodies of system of the national social insurance and provision of pensions, local government bodies, their subordinated organizations, the state companies.

This Law does not extend the action to National Bank of the Kyrgyz Republic.

2. The purposes of this Law are:

1) determination of the principles of internal audit of state bodies and organizations;

2) determination of competence of state bodies and organizations in internal audit;

3) establishment of responsibility and powers on development of standards of internal audit and methodology.

Article 3. The concepts used in this Law

In this Law the following concepts are used:

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