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Internal Audit Reporting to CHU

Internal Audit Reporting to CHU. mr.sc. Ljerka Crnković Ministry of Finance of the Republic of Croatia Directorate for Harmonisation of Internal Audit and Financial Control (Central Harmonisation Unit) Coordinator in the Service for International Relations. Content. Legal base

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Internal Audit Reporting to CHU

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  1. Internal Audit Reporting to CHU mr.sc. Ljerka Crnković Ministry of Finance of the Republic of Croatia Directorate for Harmonisation of Internal Audit and Financial Control (Central Harmonisation Unit) Coordinator in the Service for International Relations

  2. Content • Legal base • Questionnaire • Consolidation • Future activities

  3. Legal base • Public Internal Financial Control Act (OG141/2006) • Article 31 - obligation of the budget user • Article 34 - obligation of the PIFC Council • Article 35 - obligation of the CHU • Instructions

  4. Legal base • The Instruction for the drafting of the annual report on the internal financial control system in public sector (31 December 2010) • to ensure common methodology • to ensure unified annual report • Template AR - IA - Questionnaire • http://www.mfin.hr/hr/izvjescivanje-1-2

  5. Legal base Entities obliged to submit the report are: • budget users and extra budgetary institutions • all ministries • central state offices • extra-budgetary institutes • counties • the City of Zagreb • county centres and • cities with population greater than 35,000 • other budget users which set up internal audit function • faculties, hospitals...

  6. Questionnaire • I. General Part • II. Specific Part

  7. Questionnaire • I. General Part • 1. General data on budget user • 2. Data on internal audit unit and data on internal auditors • 3. Implementation of standards and internal auditing working methodology

  8. Questionnaire • II. Specific part • 1. Overview of performed audits • 2. Main conclusions in respect of functioning of the financial management and control system and recommendations given in respect of improving the management of the budget users • 3. Activities undervent by the head of budget user in respect of implementation the more important recommendations which are not implemented • 4. Non adhearance to or wrong implementation of the lows and other rules, and suspicion to fraud • 5. Proposals to the internal audit development

  9. Consolidation • The fulfilled questionnaire receive: • The Head of budget user (published on the web – optionally) • CHU (electonically and in paper) • (State Audit Office – when performing audit)

  10. Consolidation • CHU analyses the data and prepares Consolidated Annual Report • First Report published in 2005 • PIFC Council discusses the Report • Minister of Finance signs the Report • Government conclusion on the Report • CHU publishes the Report on the Web • http://www.mfin.hr/hr/pifc-1-2 (2008, 2009)

  11. Consolidation • Benefits • An overwiew of the system • Base for better coordination and decisions making

  12. Future activities • Improvement of IT support for consolidation of data • Further strenghtening of internal audit function in order to have annual reports of high quality as a base for further improvement and development of financial management and control system

  13. Thank you for your attention Questions and answers ljerka.crnkovic@mfin.hr

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