Activates an undamaged unit for Ministry of Financewho will control the affairs fraud And corruption within the walls of the ministry. The unit will report directly to the Minister of Finance and, according to the organizational chart, has the ultimate goal of contributing to the mission of the ministry, as well as the achievement of its strategic goals, always acting in the public interest, within the limits of its authority.

Her goal Internal Audit Unit (IAU) it will be fraud and corruption, and specifically, as described in the relevant regulation of the Minister of Finance, it will be directed: “any act or omission of persons or groups of persons or services – services or legal persons or organizations, characterized by fraud, concealment or breach of trust, willful alteration real data and sensitive information for the purpose of obtaining unfair or illegal financial gain, money, property, or providing services, evading payment or refusing to provide a service, or securing personal or business gain.”

As emphasized in the decision, fraud and corruption can be internal, i.e. come from the ministry or from outside, i.e. involve third parties.

If fraud is discovered during the audit, the internal auditors do not investigate the specific case as part of their audit work. In this case, the internal auditors bring to the attention of the minister and the head of the internal audit department the facts of fraud arising during the audits, for appropriate action to be taken.

The regulation also provides that internal control is assigned, first of all, to two internal auditors. A member of the control group is appointed by the coordinator and preferably from among the financial inspectors.

For inspections of a limited scope or due to a shortage of MEE staff, an internal auditor may be appointed by order to conduct the inspection.

Auditors are selected based on the main criteria of internal control experience and knowledge of the system being audited, with an expert being appointed if necessary.

Responsibilities

The Internal Audit Group will report directly to the Minister of Finance.

The MEE is a management-level service reporting directly to the Minister of Finance, responsible for the Ministry of Finance and supervised entities, and has the following operational tasks:

1) Control of management systems and operating systems and ensure their adequacy in order to support the Ministry of Finance in achieving its strategic goals and taking the necessary measures (internal audit).

2) Monitoring the performance of services, systems, programs, etc. to determine if they are operating in accordance with the principles of economy, efficiency and effectiveness and if there is room for improvement.

3) Providing advisory services, either as an aid to the management of the Ministry of Finance or as part of an annual work program to improve the efficiency of the ministry.

4) Ensuring the correct, efficient and secure management and use of information systems.

5) Evaluation of the work, activities and programs of the ministry based on the principles of sound financial management.

6) Evaluation of the work of the ministry and the activities of its departments based on the principles of sound financial management.

7) Compliance with the laws and regulations of national, European and international law.

8) How the ministry manages fraud risks.