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Republic of Latvia

Cabinet
Regulation No. 1047
Adopted 16 November 2010

By-law of the Internal Audit Council

Issued pursuant to
Section 13 of the State Administration Structure Law

I. General Provision

1. The Internal Audit Council (hereinafter - Council) is a consultative authority, which shall promote the improvement of the quality of the internal audit, as well as the introduction and development of the internal audit policy and methods in ministries and institutions.

II. Tasks, Rights and Liabilities of the Council

2. The Council shall have the following tasks:

2.1. each year by 1 March to assess the annual reports of the internal audit units of the ministries and institutions and other information regarding the activities of an internal audit unit, prepare opinions and send them to the relevant minister or Prime Minister, or head of an institution (if the institution is a derived public person which is not subordinated to a ministry or other authority);

2.2. within a period of one month following the receipt of the draft annual report prepared by the Ministry of Finance regarding the operation of the internal audit in the ministries and institutions to prepare an opinion and submit it to the Ministry of Finance;

2.3. to evaluate proposals submitted by the ministries and institutions for the enhancement and improvement of the internal audit work and to provide recommendations to the Minister for Finance;

2.4. to evaluate the information submitted by the internal audit unit of the ministry or institution regarding the cases of influencing of the independence or objectivity of the internal audit and to provide an opinion to the State Secretary or the head of the institution and the next senior official respectively;

2.5. once a year within the time period referred to in Sub-paragraph 2.2 of these Regulations to evaluate the results of the peer reviews of the internal audit units of the ministries and institutions performed by the Ministry of Finance and include the conclusions of the Council on them in the opinion referred to in Sub-paragraph 2.2 of these Regulations;

2.6. by 15 September of the current calendar year to deliver the opinion of the Ministry of Finance regarding the total auditing priorities in the State administration for each subsequent calendar year.

3. The Council has the following rights:

3.1. to request and receive information necessary for the work of the Council from the ministries and institutions by guaranteeing the preservation of the restricted access information in accordance with the procedure prescribed by regulatory enactments;

3.2. to invite officials and experts to participate in the meetings of the Council and in the formulation of recommendations.

3.3. to deliver a proposal to the Ministry of Finance regarding performance of an unplanned peer review in a ministry or institution;

3.4. to participate in the performance of peer reviews as experts with advisory capacities;

3.5. to evaluate the draft regulatory enactments in the field of internal audit prepared by the Ministry of Finance and to provide an opinion regarding them to the Ministry of Finance;

3.6. to participate at the meetings of internal auditors organised by the Ministry of Finance;

3.7. to consult the Ministry of Finance on the matters associated with the performance of the internal audit;

3.8. if necessary, to provide an opinion on the issue regarding which disagreements have arisen between the head of the internal audit unit and the State Secretary or the head of an institution;

3.9. if, when evaluating the development of the internal audit in the ministries and institutions facts which influence the operation of the ministries or institutions have been determined, to provide proposals to the State Chancellery regarding the elimination of the deficiencies determined; and

3.10. if necessary, to provide an explanation to the head of a ministry or institution regarding the opinion referred to in Sub-paragraph 2.1 of these Regulations.

4. Liabilities of the members of the Council shall be:

4.1. to perform competently their tasks, observing appropriate professional care;

4.2. to ensure the confidentiality of the information obtained during a meeting of the Council.

5. Members of the Council shall be independent of those ministries and institutions on whose internal audit unit an opinion on the activities thereof is being prepared.

III. Structure and Administration of the Council

6. The Council shall be composed of five members. Two representatives of the State institutions, two representatives of the non-governmental organisations, as well as one representative of the commercial companies shall be included in the Council. Representatives shall have knowledge and experience in the field of internal audit. The composition of the Council may not include representatives from those State institutions on the activities of which the Council is providing an opinion.

7. The term of office of the members of the Council shall be two years.

8. The Council personnel may be approved repeatedly but not longer than for two terms of office.

9. The functions of the Secretariat of the Council shall be performed by the Ministry of Finance.

IV. Organisation of Work of the Council and Taking of Decisions

10. A meeting of the Council shall be convened by the Chair of the Council not less than twice a year. If necessary, an extraordinary meeting shall be convened. The extraordinary meeting of the Council shall be convened if requested by at least one member of the Council, or by the State Secretary of a ministry or an official of equivalent status.

11. The agenda of a meeting of the Council shall be approved by and a meeting of the Council shall be chaired by the Chair of the Council.

12. Materials to be examined at a meeting of the Council shall be distributed to the members of the Council not later than 5 working days prior to the relevant meeting.

13. If it is not possible to attend a meeting of the Council, it shall be the duty of a member of the Council to notify the Ministry of Finance about it without delay.

14. The Council shall have a quorum if at least three members of the Council participate at a meeting.

15. Decisions of the Council shall be taken by open ballot with a simple majority vote. In the event of a tied vote, the vote of the Chair of the Council shall prevail.

16. Minutes shall be taken at the meetings of the Council. The minutes shall be drawn up (signed) within 5 working days following the relevant meeting.

17. The draft minutes of a meeting of the Council shall be sent to the members of the Council for harmonisation within a period of three working days following the meeting of the Council. The members of the Council may, within two working days following the receipt of the draft minutes, submit the proposals thereof to the Secretariat of the Council.

18. During the absence of the Chair of the Council, his or her duties shall be performed by the Deputy Chair.

19. The material and technical supplies for the work of the Council shall be provided for by the Ministry of Finance.

V. Closing Provision

20. Cabinet Regulation No 625 of 1 August 2006 By-law of the Internal Audit Council (Latvijas Vēstnesis [Official Gazette of the Government of Latvia] 2006, No 123) is repealed.

Prime Minister,
Minister for Regional Development
and Local Government V. Dombrovskis

Minister for Finance A.Vilks

 


Translation © 2011 Valsts valodas centrs (State Language Centre)

 
Document information
Title: Iekšējā audita padomes nolikums Status:
In force
in force
Issuer: Cabinet of Ministers Type: regulation Document number: 1047Adoption: 16.11.2010.Entry into force: 24.11.2010.Publication: Latvijas Vēstnesis, 185, 23.11.2010.
Language:
LVEN
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