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Ministry of Justice

Republic of Tajikistan

On July 28, 2016 No. 92

LAW OF THE REPUBLIC OF TAJIKISTAN

of July 23, 2016 No. 1354

About the Republic of Tajikistan brought changes and amendments in the Law "About internal audit in public sector"

Accepted by the Resolution MH MOPT of June 17, 2016, No. 480

Approved by the Resolution MM MORT of July 15, 2016, No. 281

Article 1. Bring in the Law of the Republic of Tajikistan of July 21, 2010 "About internal audit in public sector" (Akhbori of Majlisi Oli of the Republic of Tajikistan, 2010, No. 7, the Art. 563) the following changes and amendments:

1. To state the name of the Law in the following edition:

"ABOUT INTERNAL AUDIT IN THE ORGANIZATIONS OF THE PUBLIC SECTOR".

2. To state preamble of the Law in the following edition:

"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.".

3. In Article 1:

- in paragraph three to replace the word "auditny" with the word "auditor";

- the fourth to state the paragraph in the following edition:

"-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;";

- in paragraph five to replace the word "auditny" with the word of "auditor";

- add with the paragraph the sixth the following content:

"-the organizations of public sector - the companies, organizations and the organizations belonging to state-owned property and financed from the government budget (the main managers, managers and receivers of budgetary funds);".

- to exclude the word of "others" from the paragraph of the sixth

4. In Article 2:

- to state the name of Article in the following edition:

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