Statute of the Internal Audit Department

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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 state agencies administered by the Ministry, as

well as risks that affect the aforementioned agencies abilities to perform internal

audit functions;

4.

performs audits of the Ministry, its subordinate agencies and other state agencies

administered by the Ministry in order to verify the appropriate use of assets and

funds allocated for the above for fulfilling their respective tasks;

5.

performs audits to verify the appropriate use of foreign funds allocated to the

Ministry, its subordinate agencies and other state agencies administered by the

Ministry;

6.

notifies the Ministry’s leadership about its observations, assessments and, if

necessary, supplements them with recommendations for improving the present

state of affairs by alterations to extant administrative measures or by suggesting

new administrative approaches;

7.

provides help for fulfilling the tasks set before the Ministry by using a systematic

and disciplined approach for evaluating and improving the capabilities of risk

management and the overall control and management culture;

8.

if necessary makes an object of internal audit all the relevant systems, processes,

procedures, functions and activities of the Ministry, its subordinate agencies and

enterprises;

9.

co-ordinates and develops the internal audit policies for its field of administration,

together with directing all the respective planning procedures;

10.

for planning purposes, arranges meetings between the internal audit agencies

operating under its field of administration;

8. When carrying out its responsibilities, the Department:

1. prepares draft legislation or partakes in the drafting of legislation regulating its

sphere of administration;

2. administers the preparation of contracts involving its sphere of administration and

monitors the fulfilment of such contracts;

3. puts forth opinions and makes suggestions regarding draft legislation regulating or

involving its sphere of administration;

4. in solving agendas falling under the administrative spheres of other ministries,

provides help to their respective structural units and engages in co-operation

involving the Department’s administrative sphere;

5. reviews all statements, notifications and other documents addressed to the Ministry,

the Minister or the Permanent Secretary and prepares drafts of official replies

together with the concomitant documents if required to do so.

IV Director of the Department

9. The Director of the Department:

1.

carries out the functions of the Director, as set out by the Statutes of the Ministry;

2.

manages and organises the execution of other tasks set out before the Department

by current Statutes as well as other legislation;

3.

organises inter-departmental record management as well as the Department’s co-

operation with other structural units, agencies acting within the Ministry’s sphere

of administration and their respective structural units;

4.

within the limits of his/her responsibilities, organises summits, working group

meetings and assemblies or makes propositions to such effect to the management ;

5.

obtains information necessary for performing his/her functions from the

management of the Ministry as well as other structural units;

6.

participates in the selection of personnel in order to fill departmental positions,

plans the personnel’s training and refresher courses;

7.

within the confines of his/her functions, organises the preparation and approval of

documents by which financial or proprietary obligations are taken and which grant

rights or impose duties on persons outside of the Ministry;

8.

controls the quality and timeliness of the Department’s work;

9.

pursuant to procedures provided by law, gives his/her subordinates singular

service-related assignments, not prescribed in their list of official functions;

10. within the limits of his/her responsibilities, arranges for summits, working group

meetings and assemblies or makes propositions to such effect to the Ministry’s

management;

11. controls the work of the Department, organises records management, participates

in budget planning, ensures the prudent use of state property and monetary assets,

organizes the meeting of requirements put forth in the State Secrets and Classified

Information of Foreign States Act;

12. is responsible for the precise, timely and lawful performance of the tasks entrusted

to the Department and for the maintenance of state and business secrets together

with other official information that has become known to him/her as a result of

fulfilling his/her official functions.

V Letterhead of the Department

10. The Department has a letterhead bearing the name of the Department together with the

official insignia of the Ministry.

VI Implementing provisions

11. I hereby declare void directive no. 138 of the Minister of Defence, dated 21.05.2004

12. The present directive shall enter force as of 14.12.2009.

Jaak Aaviksoo

Elin Lehtmets

Legal Department