Text consolidated by Valsts valodas centrs (State Language Centre) with amending regulations of: 24 September 2024 [shall come into force from 1 October 2024]. If a whole or part of a paragraph has been amended, the date of the amending regulation appears in square brackets at the end of the paragraph. If a whole paragraph or sub-paragraph has been deleted, the date of the deletion appears in square brackets beside the deleted paragraph or sub-paragraph.

Republic of Latvia Cabinet Regulation No. 238 Adopted 30 April 2013

Procedures for the Certification of Internal Auditors

Issued pursuant to
Section 8, Clause 3 of the Internal Audit Law

I. General Provisions

1. The Regulation prescribes the procedures for the certification of internal auditors (hereinafter - the auditor), the maintaining of the validity and cancellation of a certificate of an internal auditor.

2. The Regulation shall apply to ministries, institutions, and the Latvian School of Public Administration.

[24 September 2024]

3. A State administration internal auditor certificate (hereinafter - the certificate) shall attest that the auditor has successfully passed an examination, attesting the necessary work competence and qualification.

4. An auditor who wishes to acquire a certificate (hereinafter - the candidate) shall take the examination in accordance with the procedures laid down in this Regulation.

II. Applying for the Receipt of the Certificate

5. In order to apply to take the examination, the candidate shall, by 15 April or 15 October of the current year, submit to the Latvian School of Public Administration an application (Annex 1) together with an attestation (Annex 2). The attestation shall be signed by the candidate and the person who has acquired the certificate or any of the certificates certifying the professionalism of the internal auditor recognised by the association Institute of Internal Auditors, or by the State Secretary, or by the head of the institution (decision-making authority).

[24 September 2024]

6. In order to apply to take the examination, it is necessary for the candidate to have at least 24 months internal audit or external audit work experience in a ministry or an institution.

7. If within 12 months after signing the attestation regarding the necessary experience the candidate has not passed the examination, the application and attestation must be re-submitted to the Latvian School of Public Administration.

III. Examination Procedure

8. The Ministry of Finance in co-operation with the Latvian School of Public Administration shall draw up not less than 375 examination questions in the following areas:

8.1. basics of internal audit;

8.2. important frameworks;

8.3. work planning;

8.4. performance of the work;

8.5. audit results;

8.6. information technologies;

8.7. environment;

8.8. communication skills.

[24 September 2024]

9. The Ministry of Finance shall annually update the list of question topics referred to in Paragraph 8 of this Regulation and no later than three months before the day of the current examination shall ensure its submission to the Latvian School of Public Administration for publication on the Latvian School of Public Administration website.

[24 September 2024]

10. The Latvian School of Public Administration shall organise the taking of the examination on the fourth Tuesday in May and the fourth Tuesday in November of the current year. If in the current year the fourth Tuesday in May or the fourth Tuesday in November coincides with a public holiday, the examination shall be transferred to the next working day.

11. The Latvian School of Public Administration shall publish on the website of the Latvian School of Public Administration and send to the candidate to the e-mail address indicated in the application information regarding the date, place and time of the examination not later than two weeks prior to the day of the examination.

12. On the day of the examination three hours prior to the examination taking place the Latvian School of Public Administration shall carry out a random selection of 120 examination questions in the areas referred to in Paragraph 8 of this Regulation.

[24 September 2024]

13. The 120 examination questions shall be selected in the following manner:

13.1. 20 questions shall be selected from each area referred to in Sub-paragraphs 8.1, 8.2, 8.3, 8.4 and 8.5 of this Regulation;

13.2. five questions shall be selected from each area referred to in Sub-paragraphs 8.6 and 8.8 of this Regulation;

13.3. 10 questions shall be selected from the area referred to in Sub-paragraph 8.7 of this Regulation.

[24 September 2024]

14. The Director of the Latvian School of Public Administration shall, from the time the questions are selected until the end of the examination, ensure that the content of the examination is not disclosed to third persons.

15. During the examination the candidate shall answer 120 questions in writing as a test.

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16. The time period for taking the examination shall be four astronomical hours.

17. The examination shall be regarded as having been passed, if the proportion of correct answers is at least 75 %.

18. The Latvian School of Public Administration shall determine the procedures for the selection, storage of the examination questions and ensuring technical organisation of the examination, co-ordinating them with the Ministry of Finance.

[24 September 2024]

IV. Certification Commission

19. The Latvian School of Public Administration in co-operation with the Ministry of Finance shall establish a Certification Commission (hereinafter - the Commission). Members of the Commission shall be persons who have knowledge in the field of internal audit. The Commission shall be comprised of three members:

19.1. a representative from the Latvian School of Public Administration;

19.2. a representative from the Ministry of Finance who has acquired the certificate or any of the certificates certifying the professionalism of an internal auditor recognised by the association Institute of Internal Auditors;

19.3. an auditor recommended by the board of the professional association Institute of Internal Auditors, who has received any of the certificates certifying the professionalism of an internal auditor recognised by the association Institute of Internal Auditors.

20. The Director of the Latvian School of Public Administration shall approve the personnel of the Commission (members of the Commission and their deputies) with an order as needed, but no later than five weeks prior to the day of the examination and shall select a chairperson of the Commission from the members of the Commission.

21. The chairperson of the Commission may be a person who has acquired the certificate or any of the certificates certifying the professionalism of an internal auditor recognised by the association Institute of Internal Auditors.

22. Members of the Commission have the following duties:

22.1. if it is not possible to attend a Commission meeting, to notify the Latvian School of Public Administration thereof not later than one working day before the Commission meeting;

22.2. to observe the random selection of questions for the examination performed on the day of the examination three hours before the examination;

22.3. to observe the taking of the examination;

22.4. to evaluate the examination results;

22.5. to take a decision to grant the certificate or to refuse to grant the certificate, on the basis of the examination results;

22.6. to take a decision to cancel the certificate in the cases referred to in Paragraph 43 of this Regulation.

23. Members of the Commission have the following rights:

23.1. to express their views regarding the course of the examination;

23.2. to make proposals to the Ministry of Finance and the Latvian School of Public Administration regarding the certification procedure.

24. The point of view of a member of the Commission regarding the items referred to in Paragraphs 22 and 23 of this Regulation shall be entered in the minutes of the Commission meeting. The minutes of the meeting shall be signed by the chairperson of the Commission.

25. Members of the Commission shall be responsible for the confidentiality of the content of the examination.

26. The Latvian School of Public Administration shall determine the procedures for organising and convening the Commission meetings.

27. The minutes of the Commission meetings shall be taken by a minutes recorder appointed by the Director of the Latvian School of Public Administration. The minutes recorder shall not be a member of the Commission. It is the duty of the minutes recorder not to disclose information that has become known to him or her during the Commission meeting.

V. Evaluation of Examination Results and Issuing of the Certificate

28. The Commission shall evaluate the examination results and no later than five working days after the day of the examination take a decision to grant the certificate or to refuse to grant the certificate.

29. The Latvian School of Public Administration shall inform each candidate in writing regarding the decision taken by the Commission in accordance with the procedures laid down in the Administrative Procedure Law.

30. If the examination is not passed, the candidate has the right to become acquainted with the received assessment expressed as a percentage and the filled-in examination form at the Latvian School of Public Administration.

31. The candidate is entitled to apply repeatedly for taking the examination. The number of repeated examinations is not restricted.

32. The certificate shall be signed by the Director of the Latvian School of Public Administration and the chairperson of the Commission based on the minutes of the Commission meeting.

33. The Latvian School of Public Administration shall issue the certificate to the candidate according to the decision of the Commission.

34. The Latvian School of Public Administration shall maintain and store the documentation associated with certification, as well as the files of the certified auditors in accordance with the requirements of the laws and regulations governing the field of document management and the security of data of natural persons.

35. By 30 June and 30 December of the current year the Latvian School of Public Administration shall update the list of certified auditors on the website of the Latvian School of Public Administration.

VI. Maintaining the Validity of the Certificate and Cancellation Thereof

36. In order to maintain the validity of the certificate, a certified auditor shall fulfil the following requirements:

36.1. participate in measures for improving professional qualification (not less than 40 academic hours within two years). If a certified auditor acquires a certificate certifying the professionalism of an internal auditor recognised by the association Institute of Internal Auditors, it shall be considered equivalent to 40 academic hours of measures for improving professional qualification;

36.2. once every two years from the date when the certificate was issued submit to the Latvian School of Public Administration an attestation regarding improvement of professional qualification (Annex 3), appending copies of the respective documents attesting to the improvement of the professional qualification of the auditor.

37. In the year in which the certificate was acquired the Latvian School of Public Administration shall grant 40 academic hours to a certified auditor to ensure conformity with the requirements referred to in Sub-paragraph 36.1 of this Regulation. The attestation regarding the improvement of professional qualification need not be submitted to the Latvian School of Public Administration for the first two years after the issuing of the certificate.

38. Academic hours accumulated in measures for improving professional qualification shall not be carried forward to subsequent periods of maintaining the validity of the certificate.

39. The measures for improving professional qualification of an auditor referred to in Sub-paragraph 36.1 of this Regulation shall apply to the areas referred to in Paragraph 8 of this Regulation and the principal areas of activity of a ministry or institution, which are included in the internal audit environment of the ministry or institution.

40. If a certified auditor cannot fulfil the requirements referred to in Paragraph 36 of this Regulation due to justifiable reasons, he or she shall notify the Latvian School of Public Administration thereof in writing and present the documents that are the basis for the justification.

41. The following shall be considered to be justified reasons:

41.1. parental leave;

41.2. work or study in foreign countries;

41.3. temporary incapacity to work (more than four continuous months within two years);

41.4. restrictions due to force majeure, unforeseen event or other exceptional circumstances (more than four continuous months within two years).

42. The Latvian School of Public Administration shall prepare a report for the current Commission meeting, in which the attestations regarding the improvement of professional qualification submitted by the auditors are compiled.

43. The Commission shall take a decision to cancel the certificate:

43.1. if State civil service or employment legal relations with a certified auditor expire in the cases referred to in Section 11, Paragraph four, Clause 2 of the Internal Audit Law;

43.2. if a certified auditor has not complied with the procedures referred to in Sub-paragraph 36.2 or Paragraph 40 of this Regulation;

43.3. if a certified auditor has provided false information concerning his or her professional experience when submitting the attestation referred to in Paragraph 5 of this Regulation to the Latvian School of Public Administration.

44. The Latvian School of Public Administration shall notify on the decision taken by the Commission to cancel the certificate within 10 working days in writing.

VII. Contesting a Commission Decision

45. The candidate or a certified auditor is entitled to contest a decision of the Commission after entering into effect of the decision by submitting a respective submission to the Director of the Latvian School of Public Administration.

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46. The Director of the Latvian School of Public Administration shall ensure a review of the submission referred to in Paragraph 45 of this Regulation in accordance with the procedures laid down in the Administrative Procedure Law.

VIII. Closing Provisions

47. Cabinet Regulation No. 1128 of 14 December 2010, Procedures for the Certification of Internal Auditors (Latvijas Vēstnesis, 2010, No. 204), is repealed.

48. A certificate issued prior to the day of coming into force of this Regulation shall have an unlimited term of validity or shall be valid until it is cancelled in the cases referred to in Paragraph 43 of this Regulation.

49. A second level certificate issued in accordance with Cabinet Regulation No. 307 of 10 June 2003, Procedures for the Certification of Internal Auditors, shall be considered equivalent to an auditor's certificate.

50. [24 September 2024]

51. [24 September 2024]

52. [24 September 2024]

53. [24 September 2024]

54. Measures for improving professional qualification, which in compliance with the areas referred to in Paragraph 8 of these Regulations have been implemented or commenced by the day of entry into force of Cabinet Regulation No. 614 of 24 September 2024, Amendments to Cabinet Regulation No. 238 of 30 April 2013, Procedures for the Certification of Internal Auditors, shall be recognised as appropriate for maintaining the validity of the certificate.

[24 September 2024]

Prime Minister V. Dombrovskis

Acting for the Minister for Finance -
Minister for Agriculture L. Straujuma

 

Annex 1
Cabinet Regulation No. 238
30 April 2013

To the State Administration Internal Auditor Certification Commission

	(given name, surname)
	(personal identity number)
	(address of the place of residence)
	(telephone number)
	(electronic mail address)

Application for Receipt of a State Administration Internal Auditor Certificate

I hereby request the permission to take the certification examination of an internal auditor of State administration in order to receive a certificate.

Attached to this application is an attestation on ____ pages.

(date)		(signature)

Acting for the Minister for Finance -
Minister for Agriculture L. Straujuma

 

Annex 2
Cabinet Regulation No. 238
30 April 2013

Attestation

I hereby attest that the candidate
	(given name, surname)

has the knowledge and professional experience required for taking the internal auditor qualification examination and for the receipt of a certificate.

Person providing the attestation

(given name, surname)		(signature)		(date)

I,		, attest that in my work I observe
	(given name, surname of the candidate)

the ethical principles of an auditor laid down in the Internal Audit Law.

Candidate

(given name, surname)		(signature)		(date)

1. Information regarding the candidate

1.1. given name, surname
1.2. authority and position
1.3. telephone number
1.4. e-mail address

2. Experience Acquired by the Candidate Conforms to the Following Requirements (mark with an X)

At least 24 months internal or external audit work experience in a ministry or an institution

3. Information regarding the professional experience of the candidate

3.1. position
3.2. authority
3.3. relevant time period
3.4. job description

4. Information regarding the person providing the attestation

4.1. given name, surname
4.2. internal auditor's certificate1
4.3. authority2
4.4. position2
4.5. contact details

Notes.

¹ To be indicated if the attestation is signed by a certified auditor or an internal auditor who has acquired any of the international certificates certifying the professionalism of an internal auditor.

² To be indicated, if the attestation is signed by the State Secretary (head of an institution).

Acting for the Minister for Finance -
Minister for Agriculture L. Straujuma

 

Annex 3
Cabinet Regulation No. 238
30 April 2013

[24 September 2024]

To the Latvian School of Public Administration

Attestation Regarding the Improvement of Professional Qualification

I. General Information

Given name, surname of the auditor
Position of the auditor

Second level certificate No.					Date of issue

State Administration Internal Auditor Certificate No.					Date of issue

Period of maintaining the validity of the certificate from		until

Telephone number

E-mail address

II. Information Regarding the Measures for the Improvement of Professional Qualification

No.	Type* and title of the measure	Place and time of the measure	Duration of the measure (academic hours)	Appended document or other source of information confirming the time and place of the measure, the matters under examination and the participation of the auditor in the measure

Note. * For example, provision of written and spoken presentations, participation in courses and seminars, educational and informational measures, acquisition of certificates certifying the professionalism of an internal auditor recognised by the association Institute of Internal Auditors.

I hereby attest that the information regarding the measures for the improvement of professional qualification is true.

(signature of the auditor)		(date)

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Translation © 2025 Valsts valodas centrs (State Language Centre)