LAW OF THE KYRGYZ REPUBLIC

of February 7, 2014 No. 29

About modification and amendments in the Law of the Kyrgyz Republic "About internal audit"

Accepted by Jogorku Kenesh of the Kyrgyz Republic on December 25, 2013

Article 1. Bring in the Law of the Kyrgyz Republic "About internal audit" (Sheets of Jogorku Kenesh of the Kyrgyz Republic, 2009, No. 1, the Art. 25) the following changes and amendments:

1. In Article 1:

state part 1 in the following edition:

"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.";

recognize parts 2 and 3 invalid.

2. To state part 1 of Article 2 in the following edition:

"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.".

3. In Article 3:

state Item 3 in the following edition:

"3) the internal auditor - the official of service of internal audit performing internal audit according to this Law;";

state Item 5 in the following edition:

"5) objects of internal audit - 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;";

in Item 6 of the word "management of internal audit of service according to the legislation of the Kyrgyz Republic" shall be replaced with words "realization and ensuring adequate functioning of internal audit, independence of internal auditors when planning, carrying out and preparation of the reporting under internal audit according to the legislation of the Kyrgyz Republic";

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