General directorate of internal audit

Nicolaescu Veronic	Head of General directorate		veronica.nicolaescu@cnas.gov.md
Usatîi Svetlana	Deputy head of General directorate		svetlana.usatii@cnas.gov.md

The main tasks of the General directorate of internal audit are: 

The mission of the General directorate consists in providing consultancy and advice in supplying of an objective ensuring of the Internal Control Management System, by offering recommendations in order to improve it and contributing to the enhancement of the NOSI’s activity. 

The basic functions of the General directorate are:

1.  The independent and objective evaluation of the processes carried out within the NOSI, in order to strengthen the effectiveness of the internal managerial control system by carrying out internal audit missions and providing advisory activities;;

2. Monitoring the implementation by the audited subdivisions of the internal audit recommendations submitted within the audit missions carried out;

3. Ensuring the quality of the internal audit activity by carrying out the program for ensuring and improving the quality of the internal audit activity.

The normative framework which regulates the activity of the General directorate of internal audit:

The Law no. 229/2010 on public financial internal audit.

The Order of the Minister of Finance no. 153/2018 on approval of the National Standards of Internal Audit.

The Order of the Minister of Finance no. 161/2020 on approval of the norms of internal audit in the public sector.

The Government Decision no. 557/2019 on approval of the Code of Ethics of the Internal Auditing and of the Internal Audit Charter.

The Government Decision no. 557/2019 for the approval of the Regulation on the assessment of internal audit activity in the public sector.

The Internal Audit Chart of the General directorate of internal audit.