Internal Audit Unit

 

The Internal Audit Unit is organized in a department, directly subordinate to the Director, and performs internal audit under the Law on Internal Audit in the Public Sector.

 The Unit performs the activity of internal audit of all structures, programmes, activities and processes in the agency and budgetary credit allocators of lower level with the Agency's Director pursuant to Art. 13 of the Law on Internal Audit in the Public Sector.

The Unit reports directly to the Director. It shall:

1. plan, execute and report the activity of internal audit in accordance with the provisions of the Law on Internal Audit in the Public Sector, the internal audit standards, the Ethical Code of the internal auditors, the status of the internal audit and the methodology of internal audit in the public sector approved by the Minister of Finance;

2. produce, on the basis of risk analysis, a triennuаl strategic plan and annual plan for its activity, which are approved by the Agency's Director as the annual plan is coordinated with the annual plan of the Internal Audit Unit of the Ministry of Finance;

3. prepare an audit plan for every audit commitment, which contains scope, targets, timeline and resource allocation for fulfillment of the commitment, the audit approach and techniques, type and volume of the audit checks;

4. give to the Agency's Director an independent and objective evaluation on the status of the audited systems for financial management and control;

5. evaluate the processes for identification, evaluation and risk management, introduced by the executive director;

6. perform audit on the activities and systems of management of the traditional own resources, administered by the National Customs Agency, as an element of the European Communities' own resources system in the Republic of Bulgaria;

7. check and evaluate: the compliance of the activities with the legislation, the internal acts and agreements; the credibility and comprehensiveness of the financial and operative information; the established organization for protection of the assets and information; the efficiency, effectiveness and cost-effectiveness of the activities; the performance of the tasks, agreements, commitments taken and achieving the targets;

8. consult the Agency's Director upon his request by providing advise, opinion, training, etc,  aiming at improving the processes of risk management and control without taking managerial responsibility for it ;

9. report and discuss with the Agency's Director and managers of the structures, which activity has been audited, the results of every audit commitment, and presents an audit report;

10. give recommendations in the audit reports for improvement of the adequacy and efficiency of the financial management systems and control, assist the Agency's Director in preparation of an action plan and make checks for follow-up of recommendations;

11. prepare and present to the Agency's Director an annual plan for the internal audit activity, who sents it to the Minister of Finance pursuant to Art. 40 of the Law on Internal Audit in the Public Sector;

12. provide raising of the professional qualification of the internal auditors and contact the other internal audit units from the public sector organizations aiming at exchange of best practices