Tallinn 2009. No. STATUTES OF AUDIT DEPARTMENT Statutes of the Audit Department are enacted pursuant to § 47, subsection 2 of the Government of the Republic Act. I General Provisions 1. The Audit Department (hereinafter: the Department) is a structural unit of the Ministry of Defence. 2. The Department reports to the Minister. II Management of the Department 3. The Department is headed by the Director of the Department (hereinafter: the Director). The Director is appointed to office and relieved of duties by the Minister. 4. The Director is directly subordinate to the Minister. 5. In the absence of the Director, his/her responsibilities shall be carried out by the Auditor in Charge. 6. The personnel of the Department are appointed to office by the Minister III Responsibilities of the Department 7. In addition to its main tasks, as prescribed under the Statutes of the Ministry, the Department: 1. performs audits to ascertain the legality, efficiency, effectiveness and economy of the Ministry’s and its subordinate agencies’ operations; 2. ascertains and assesses the managerial and supervisory methods used by the Ministry and its subordinate agencies for fulfilling their respective tasks with the aim of monitoring the legality, efficiency, effectiveness and economy of such methods; 3. evaluates the risks that may affect the fulfilling of tasks assigned to the Ministry, its subordinate agencies and other ...