Main tasks

• Defining the audit scope, formalizing and documenting it by maintaining a database and keeping it up to date. Conducting risk assessment at least once a year and ensuring its documentation.
• Holding consultations with the management of TO of the ESBU and persons responsible for the activities regarding problems and risks in the institution's activities to plan internal audit activities (in particular, to update information in the database of audited objects, to conduct risk assessment).
• Preparation and submission of an internal audit plan for approval to the management of the TO of the ESBU based on the results of the risk assessment to determine the priorities of work which should take into account the strategy (priorities) and objectives of the TO of the ESBU.
• In the event of changes in the strategy (priorities) and objectives of the TO of the ESBU based on the results of the risk assessment and other justified grounds, review and amend the internal audit plan by the procedure for its approval, and provide management with a written justification for the need to amend the plan.
• Submitting to the management of TO of the ESBU written information on the needs/restrictions in resources to ensure the implementation of the internal audit plan by the internal audit employee indicating the consequences of such restrictions and providing proposals for resolving this issue.
• Organizing and conducting internal audits, documenting their results, preparing audit reports, conclusions, and recommendations based on the results of internal audits, ensuring the organization of monitoring of the results of implementation of audit recommendations.
• Providing the management of the TO of the ESBU with independent and objective conclusions and recommendations based on the results of internal audits, proposals for improving the internal control system and internal audit activities, and information on the status of implementation of audit recommendations for making management decisions.
• Reporting on the results of internal audit activities to the management of the TD of the ESBU. Preparation and timely submission to the TO of the ESBU, of the Internal Audit Report in the prescribed form.
• Providing other functions within the scope of competence.