of July 21, 2010 No. 631
About internal audit in the organizations of public sector
This Law governs the public relations arising in the course of forming, planning, carrying out internal audit and creation of the audit report in the organizations of public sector.
In this Law the following basic concepts are used:
- internal audit - independent and objective activities for conducting check, assessment and consultation of managerial and other systems which is performed for the purpose of assistance of legal, effective and productive organization activity of public sector;
- the internal auditor - the government employee performing internal audit according to the legislation of the Republic of Tajikistan;
- the audit engagement - specific task for carrying out the overview on audit which contains action for check or consultation;
- the purpose of the audit engagement - creation of the objective and independent conclusion about activities and results of risk management, quality of realization and system effectiveness of financial management and control, compliance with law and plans of the companies, organizations and the organizations;
- types of the audit engagement - audit of system, audit on compliance to the legislation of the Republic of Tajikistan, financial audit, audit of activities and audit of information technologies;
- audit of system - check and assessment of conformity and system effectiveness of financial management and internal control;
- compliance audit to the legislation of the Republic of Tajikistan - check and assessment of conformity of organization activity on compliance with law of the Republic of Tajikistan, regulating field of activity;
- financial audit - the studying and the analysis of the financial reporting and accounting system of object of audit allowing the auditor to provide the conclusion on preparation of the financial statement with observance of requirements of the legislation of the Republic of Tajikistan;
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