Internal Audit Council
The Internal Audit Council is an advisory body, which contributes to improve the quality of the internal audit and implement and develop internal audit policies and methodologies in ministries and institutions.
Main tasks of the Internal Audit Council:
- to evaluate annual reports of internal audit units and provide an opinion;
- to evaluate information provided by the internal audit unit on events of influencing independence or impartiality of internal audit and express a view to the State Secretary or the head of the institution and the next highest official;
- to evaluate results of comparative testing of internal audit units of the Ministry of Finance;
- to express an opinion to the Ministry of Finance on common priorities to be audited in the public administration in the current year;
- to evaluate proposals submitted by institutions to improve or develop the work of internal audit and make recommendations to the Finance Minister.
By-laws of the Internal Audit Council, Cabinet Regulation No 1047 of 16 November 2010
Composition of the Internal Audit Council, Ministry of Finance of the Republic of Latvia order No 66 of 13 February 2015
Linda Sīle, Chairperson of the Internal Audit Council