Department internal audit function is provided in the rule of one post of internal auditor-Mitru Chiritoiu Elena.
The main tasks of the internal audit compartiemntului Tg.Carbunesti Hall are:
- Give advice to insurance and management of the institution for the proper administration of public revenues and expenditures, perfecting activities of the public entity, public entity to help meet their targets for improving efficiency and effectiveness of the management system based on risk management, control and management processes;
-Draw up rules for the exercise of public internal audit methodology specific Tg.Carbunesti Hall;
-Develops and carries out annual internal audit plan (Section Insurance and Counseling Section);
- Audit performed on all the activities in the City Tg.Carbunesti and its structures (services, financial center);
-Performs internal audits to assess whether insurance financial management and control systems of the public entity are transparent and comply with the rules of legality, regularity, economy, efficiency and effectiveness;
- Audits at least every three years, but not limited to: budgetary and legal commitments which arise directly or indirectly payment obligations, including EU funds, budget commitments and payments made by law, including EU funds; sale, pledge, lease or rental of goods from private or state administrative-territorial units, lease or rental of goods in the public domain by the state or local governments, public revenues, respectively the authorization and establishment of titles receivable and collection facilities granted to them, the allocation of budgetary appropriations;
- Evaluate the internal control management;
- Evaluate systems regularity of the decision and planning - planning, organization - coordination, performance monitoring and control provisions;
- Identify weaknesses and control management systems, and risks associated with such systems, program / project or proposed operations and measures for their correction and mitigation, as appropriate;
-Examining the legality, regularity and compliance operations, assessing errors, waste, poor management and fraud;
-Proposed measures and solutions to recover damages and punishment of the guilty, as appropriate;
-Evaluate the accounting system and its reliability as the main instrument of knowledge, heritage and management and control results;
-Prepare a report to accompany the annual financial statements of the institution and to present the synthesis, the level of assurance on the reliability of management accounting system, the recommendations and their implementation status;
-Performs internal audits designed to bring value-added advice and improve public entity management, risk management and internal control, internal auditor without management to take responsibility;
-Provide advice, aimed at identifying obstacles that prevent the normal development processes, the causes, consequences determination, showing soluuii for their elimination;
-Obtain further information for in-depth knowledge of the operation of a system or a standard legal provisions in order to facilitate understanding by staff is responsible for their implementation;
-Check the correct application of internal procedures established by the management company;
-Provide theoretical and practical knowledge on financial management, risk management and internal control, for training and professional development;
Audit-made ad - hoc assurance and advisory;
-Periodic reports to City Hall and other structures Tg.Carbunesti skill on the findings, conclusions and recommendations arising from its audit activities;
-Prepares periodic reports on internal audit activities and submit them in law enforcement;
-Informs CHUPIA / its territorial structures on recommendations by the public entity neînsusite audit and their consequences;
-Performs any other duties ordered by the leadership of the institution, within its legal competence.
