RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of September 28, 2011 No. 1001

Some questions of implementation of internal audit and creation of divisions of internal audit

According to part three of Article 26 of the Budget code of Ukraine the Cabinet of Ministers of Ukraine decides:

1. Approve the Procedure of internal audit and creation of divisions of internal audit it (is applied).

2. To ministers, heads of other central executive bodies since January 1, 2012:

1) to form and provide functioning of structural divisions of internal audit in limiting borders of number of employees of the ministries, other central executive bodies, their territorial authorities, having reorganized control and auditing divisions;

2) to provide implementation of internal audit according to the Procedure approved by this resolution;

3) to provide organizational and functional independence of structural divisions of internal audit;

4) to take measures to prevention of illegal intervention of the third parties in planning of activities of internal audit, implementation of internal audit and preparation of the report on its results.

3. To the ministries, other central executive bodies:

To bring 1) till January 1 in 2012 into accord with this resolution:

structure of the ministries, other central executive bodies;

own regulatory legal acts;

To inform 2) till March 1, 2012. The Ministry of Finance and the State financial inspectorate about condition of accomplishment of this resolution.

3-1. Determine that the strategic plan of activities of internal audit the next three years and the operational plan of activities for internal audit for 2019 affirm no later than February 15, 2019.

4. Provide to the Ministry of Finance explanations concerning application of the Procedure approved by this resolution.

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