Main tasks:
- functioning of the internal control system and its improvement;
- improvement of the management system;
- preventing illegal, inefficient, and ineffective use of budget funds and other assets;
- preventing errors or other shortcomings in the activities of the ESBU and Territorial Departments, enterprises, and institutions that fall under the ESBU's management.
Main functions:
- conducting an assessment of:
- the effectiveness of the internal control system,
- the degree of fulfillment and achievement of the goals set out in the strategic and annual plans,
- efficiency of planning and implementation of budget programs and results of their implementation,
- management of budget funds,
- the quality of performance of functions and tasks set out in legislation,
- use and preservation of assets.
- reliability, efficiency, and effectiveness of information systems and technologies,
- management of state property,
- correctness of accounting and reliability of financial and budgetary reporting,
- risks that adversely affect the performance of functions and tasks of the ESBU and Territorial Departments;
- planning internal audit activities, organizing and conducting internal audits, documenting their results, preparing audit reports, conclusions, and recommendations, and monitoring the implementation of recommendations;
- interacting with other structural units of the ESBU and Territorial Departments other state authorities, enterprises, institutions, and organisations on internal audit issues;
- submitting audit reports and recommendations to the Director of the ESBU for his/her appropriate management decisions;
- reporting to the Director of the ESBU and the Ministry of Finance of Ukraine on the results of activities by the requirements of Procedure No. 1001 and the Standards;
- defining the internal audit area, forming and maintaining a consolidated database of internal audit objects, filling it with information, and systematically updating it;
- conducting (updating) risk assessments at least once a year, ensuring its documentation;
- interviewing the Director of the ESBU and consulting with persons responsible for the activities regarding problems and risks in the activities of the ESBU, Territorial Departments of the ESBU, enterprises, and institutions under its management to plan internal audit activities;
- formulation of a consolidated plan of internal audit activities based on the results of risk assessment to determine the priorities and results of the activities of the Sector's internal audit units and officials vested with the authority to conduct internal audits in Territorial Departments for the next three years, taking into account the strategy (priorities) and objectives of the ESBU;
- in case of changes in the strategy (priorities) and objectives of the ESBU, based on the results of risk assessment and other justified grounds, review and amend the consolidated internal audit plan by the procedure for its approval, provide written justification for the need to amend the consolidated internal audit plan to the Director of the ESBU;
- Conduct unscheduled internal audits by the decision of the Director of the ESBU.
Contacts: