ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of October 12, 2012 No. 113

About approval of National standards of internal audit

According to Art. provisions 29, litas. b) The law No. 229 of September 23, 2010 on the state internal financial control (The official monitor of the Republic of Moldova, 2010, 730) I ORDER to No. 231-234, of the Art.:

1. Approve National standards of internal audit (are applied).

2. Declare invalid the Order of the Minister of Finance No. 98 of 27.11.2007 about approval of National standards of internal audit.

3. This order becomes effective from the date of publication.

Approved by the order of the Ministry of Finance of the Republic of Moldova of October 12, 2012 No. 113

National standards of internal audit

I. GENERAL PROVISIONS

National standards of internal audit (further - NSVA) are developed on the basis of the International professional standards of internal audit.

NSVA are the approvals developed at the highest conceptual level, which are the cornerstone of holding mission of internal audit. NSVA provide criteria of accomplishment and assessment of activities of internal audit, being basis of high professional level of audit practice.

Importance of acceptance of NSVA consists in creation of single requirements of professional behavior of auditors, planning and holding missions of internal audit and creation of the reporting under the received results. NSVA promote completeness and quality of the audit report, providing thereby trust of the internal auditor before users of audit reports.

II. TASKS

NSVA pursue the following tasks:

a) differentiation of the basic principles of practice of internal audit

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info