The Audit committee of the Economic Security Bureau of Ukraine is a standing advisory body established under the ESBU to provide professional consultations and review issues related to the organization and functioning of internal control and the conduct of internal audit activities within the ESBU's central office, its territorial offices, and the enterprises, institutions, and organizations falling within the ESBU's sphere of management.
The main tasks of the Committee are:
1) supporting the development of internal audit activities in the ESBU, which is ensured by:
- facilitation of the organizational and functional independence of the ESBU internal audit unit, and the submission of proposals to the ESBU regarding the necessity of taking measures to ensure the independence of the ESBU internal audit unit;
- facilitation of the creation of appropriate conditions for carrying out internal audit within the ESBU, including ensuring sufficient resources for internal audit activities in the ESBU, preventing limitations on the organization of work of the ESBU internal audit unit, eliminating conditions that impede the performance of duties assigned to the head and employees of the ESBU internal audit unit, and preventing interference in their activities by officials or other persons;
- review of the status of necessary measures taken by the ESBU and/or the heads of the ESBU territorial offices, enterprises, institutions, and organizations within the ESBU's scope of management, based on the results of the internal audit;
- discussion of the results of the activities of the ESBU internal audit unit and the chief specialists of the ESBU territorial offices;
- discussion of the results of internal and external quality assessments of internal audit within the ESBU;
- submission of proposals for improving internal audit activities within the ESBU and its territorial offices;
- discussion of other issues related to carrying out internal audit activities in the ESBU central office, ESBU territorial offices, and in enterprises, institutions, and organizations within the ESBU's scope of management, particularly upon the initiative of the ESBU Director (or the person acting as Director) or the head of the ESBU internal audit unit.
2) support for the development of internal control activities within the ESBU, which is ensured by means of:
- provision of professional consultations and consideration of issues related to the organization and functioning of internal control in the ESBU central office, ESBU territorial offices, and in enterprises, institutions, and organizations within the ESBU's scope of management, and/or the functioning of its individual elements;
- preparation of recommendations for improving the internal control system within the ESBU as a whole or its individual elements, particularly regarding the strengthening of managerial responsibility and accountability of the heads of structural units and employees of the ESBU, as well as the heads of ESBU territorial offices, enterprises, institutions, and organizations within the ESBU's scope of management;
- discussion of other issues related to the organization and functioning of internal control in the ESBU central office, ESBU territorial offices, and in enterprises, institutions, and organizations within the ESBU's scope of management, including at the initiative of the head of the ESBU or the person responsible for internal control within the ESBU.