Independent Department for Internal Audit
Independent Department for Internal Audit performs internal audits in the Ministry, judicial and penal bodies, offers professional views and has advisory role with a view of improving activities of the Ministry and of judicial and penal bodies. It assesses systems, processes and the system of internal control upon the risk assessment.
It performs internal audit in accordance with the best professional practice and standards of internal audit harmonised with the International standards of internal audit and code of professional ethics of internal auditors; it examines, analyses and evaluates all business functions from the Ministry's jurisdiction; it carries out individual internal audit and gives recommendations to the minister with a view of system's greater efficacy, it projects strategic and operative audit plans; performs special audits on minister's order or when needed; performs audit regarding the use of the European Union resources and regarding resources of other international organisations and institutions.
It prepares reports on performed internal audit and submits them to the minister; it follows implementation of recommendations enlisted in reports from previous audits; prepares periodic and annual reports on the Office activities and submits them to judicial institutions and persons pursuant to valid regulations; collaborates with the Directorate for Harmonization of Internal Audit and Financial Control of the Ministry of Finance which involves the duty to submit strategic and annual plans and annual reports to the Directorate; follows and suggests permanent education for internal auditors pursuant to the International standards of internal revision; assesses implementation of the State Audit Office recommendations.
Scope of work of the Independent Department for Internal Audit is stipulated by the Decree on Internal Organisation of the Ministry of Justice (OG 28/2012).