Department of Internal Control and Audit

 

1.

General provisions

 

1.1.

The Internal Control and Audit Department(hereinafter – the Department) of the Ministry of Transport, Communications and High Technologies (hereinafter –the Ministry) of the Republic of Azerbaijan is a structural division of the admnistrative office of theMinistry of Transport, Communications and High Technologiesof the Republic of Azerbaijan, which provides the implementation of the internal control and audit (hereinafter – the relevant field) in the Ministry, its structural divisions andsubordinate bodiesin the manner prescribed by law.

 

1.2.

Inits activity, the Departmentis guided bythe Constitution of the Republic of Azerbaijan, the laws of the Republic of Azerbaijan, decrees and orders of thePresident of the Republic of Azerbaijan, decisions and orders of the Cabinet of Ministers of the Republic of Azerbaijan, regulations on the Ministry of Transport, Communications and High Technologies of the Republic of Azerbaijan and other legislative acts, decisions, orders and decrees (hereinafter – organizational administrative documents)of the Minister of Transport, Communications and High Technologies (hereinafter – the Minister), decisions of theBoard of Ministry and these Regulations.

 

1.3.

While carrying out its duties and rights the Department interactswithstructural divisions of the Ministry, bodies that are included in its structureand subordinate bodies that are not included in its structure.

 

2.

Areas of activity of the Department

 

2.0.

Theareas of activity of the Department are as follows:

 

2.0.1.

Organizes and implements internal control in the ministry and its bodies;

 

2.0.2.

Organizes and conductsinternal financial audits in the Ministry and itsbodies;

 

2.0.3.

Carries out internal audits and monitoring to define and assess thestatus of implementation of the duties, functions and authorities by the employees of the Ministry and its bodies in accordance with legislationas provided by regulatory - legal and organizational - administrative documents;

 

2.0.4.

Carriesout a documentary verification of information reflecting the activities ofthe bodies of the Ministryand its employees or part of their activities (relevantframework,registration books or documents, reports, summary data, protocols and acts, document management etc.) with the aim of comparing (reconciliation) withnormative-legal documents, as well as reliable information available;

 

2.0.5.

Conducts service investigations by collecting necessary materials on the work to check and verify the accuracy of the data on actions or inactions of the bodies of the Ministry and its employees;

 

2.0.6.

Forms and improves the normative and methodological framework that regulates the activities of the Department andinternal control system used ;

 

2.0.7.

Ensures the development of the relevantfield;

 

2.0.8.

Operates in otherareas of activity as defined by law.

 

3.

Duties of the Department

 

3.0.

The Department performs following tasks in accordance with the activities defined by these Regulations:

 

3.0.1.

To implement internal control measures, including official investigation, internal auditsand monitoringsin the Ministry and its bodies within the framework of authorities granted by these Regulations;

 

3.0.2.

To check the accuracy and reliability of accounting and financial reporting in the Ministry and its bodies;

 

3.0.3.

To define policies and strategies for internal control and auditing and organize internal control and audit activities;

 

3.0.4.

To make recommendations to the management to schedule an external audit;

 

3.0.5.

To discuss cases of fraud, deficiencies and shortcomings revealed during external and internal audits or other inspections and make proposals for their elimination;

 

3.0.6.

To control over compliance with the requirements of regulatory and other management acts, organizational and administrative documents prepared bythe employees of the Ministry and its bodies for regulating their service activities ;

 

3.0.7.

To ensure the implementation of measures in accordancewith legislationon recommendations and appeals received from citizens, business entities, government and non-government agencies, as well as organizations on the actions (or inaction) of the employees of the Ministry and its bodies;

 

3.0.8.

To conduct official investigation and audits on violation of the requirements onthe provisionsrelating to restrictions on main tasks of the civil servant andcivil service of the law of the Republic of Azerbaijan “On civil service”;

 

3.0.9.

To conduct official investigations in accordance with the legislation on results ofoffenses related to corruption cases committed byemployees of the Ministry and its bodies, as well as internal audits and monitorings;

 

3.0.10.

To participate directly in the eventsin case of necessity, to carry out control over the implementationstatus of current and functional activitiescarried out by the Ministry and its bodies;

 

3.0.11.

To define the forms and methods of implementation of control over the issues related to its competence and improve them,draw up internal control programs, prepare internal audit and monitoring plans;

 

3.0.12.

To makerelevant proposals on areas of activityon preventive measures to prevent violations of rights and legal interestsof citizens and business entities whenthe employeesof the Ministry and its bodies perform their duties and functions, make proposals in accordance with the legislation in the event of violation of rights and legal interests of citizens andentrepreneurs, carry out control over the observance of their rights and legal interests;

 

3.0.13.

To studybest practice of foreign countries in accordance with the directions of activity andmake proposalsfor the introduction of innovations;

 

3.0.14. 

To improve the activities and increase theefficiencyof the ministry and its bodies and make proposals on the application of progressive and modern business processes ;

 

3.0.15.

To conduct research to improve the administration and organizational - management issuesin the Ministry and its bodies and submit proposals on their results;

 

3.0.16.

To implement internal control measuresin the Ministry and its the bodies on the basis of information received concerning corruption-related offences and submit proposals on their results;

 

3.0.17.

To make appropriate proposals summarizing the results of internal control measures;

 

3.0.18.

To provide assistance inthe implementation of the development concept (strategic plan) of the Ministry within areas of activity;

 

3.0.19.

To perform other duties in accordance with the directions of activity as stipulated by law.

 

4.

Rights of the Department

 

4.0.

The Departmenthas following rights to fulfill its duties:

 

4.0.1.

To implement internal control measures, including internal audits, document audit, employee investigations, monitorings and surveillance-inspection measures in the Ministry and bodies,in case of necessity, to raise issues on theimplementation of control andmonitoringmeasures related to the functional duties of the bodies for internal control purposes, create inspection teams;

 

4.0.2.

To create necessary conditions for implementingaudit and control measures and timely controlthe completion of control measures;

 

4.0.3.

If the completion of the internal control measures is not possible withinspecifiedperiod of time, to apply to the Minister for extension of term of control measures at the initiative of the inspection team on the recommendation of the head of the department;

 

4.0.4.

To implement employee investigation and audit on the materials received concerning corruption by employees of the Ministry and its bodies, to get documents, reports and other information from bodies on violationsrevealedas a result of internal control andpersons related to them, to enteradministrative and service buildings, workplaces freely when required and implement control measures;

 

4.0.5.

To obtain relevant information, documents,reports from bodies in accordance with requirements of internal control measures in an appropriate form, time and for periods at thewritten or oral request of structural unit related to necessity occuredin order to carry out the duties as prescribed by the Regulations, investigate the facts and separate cases fully, timely andin detail at the time of control measures ;

 

4.0.6.

To invite the employees of the Ministry and bodies, legal and physical persons, their representatives and citizens to the Departmentto carry out duties defined by these Regulations, get necessary information andexplanationsfrom them on the issues under consideration ;

 

4.0.7.

Independently carry out analysis of activity areas and directions of theMinistry and its bodies independently and conduct research and prepare analytical materials;

 

4.0.8.

To get information, reports and explanations from the Ministry and bodies in oral and written form in the form, terms and periods defined by the Department, in connection with the performance ofduties set by these Regulations , as well as to access to all electronic information resources that are applicablein the Ministry;

 

4.0.9.

Taking into account the features of internal control measures and in case of need to raise the issue before the Ministryfor involvement of specialists and expertsfrom bodiesand external organizationsfor inclusion in the composition of internal control groups;

 

4.0.10.

To require from employees of the Ministry and its bodies to produce their service cards in case of need in connection with the performance of their duties ;

 

4.0.11.

In case of need, to implement repetitive activitiesfor the period covered by internal control measures;

 

4.0.12.

To protect the interests of the Ministry in accordance with the law based on results of internal control measures, prevent possible violations of the law,to make proposals to the management on temporary dismissal ofemployees of the Ministry and bodiesin order to ensure labor discipline ;

 

4.0.13.

To make proposals on the elimination of reasons and conditionscausing violation of requirements oflegislative acts and organizational-administrative documents, as well as to submit recommendationson consideration of issues related to holdingemployees accountable;

 

4.0.14.

To sendrelevant requests to related bodies, state and NGOsand local authorities, individuals and legal entities on necessary data (documents)related tobusiness needand to get such data (documents)from them;

 

4.0.15.

To participate in preparation ofdrafts oflegal acts, organizational-administrative documents on the field, give opinion and proposals on them;

 

4.0.16.

To study the experience of foreign countries in accordance with the directions of activity andmake proposals for the improvement of activities in this direction;

 

4.0.17.

To represent the Ministryat the commissions established in the Ministry and other state bodies, working groups, local and international events of various levelsheld on issues related to its activities andparticipate in their work, make proposals for training of experts andimprovement of skills in the relevant field;

 

4.0.18.

To carry outother rights in accordance with the directions of activity as providedby law.

 

5.

Organization of the activity of the Department

 

5.1.

Thestructure and the number of staff units of the Department are approved by the minister.

 

5.2.

The department is headed byhead ofdepartment which isappointed and dismissed by the minister.

 

5.3.

Head of department is personally responsible for carrying out the duties assigned to the department and the implementation of rights.

 

5.4.

Head ofdepartmenthas a deputy which isappointed and dismissed by the Minister.

 

5.5.

Deputy head is personally responsible for carrying out the duties assigned to him by the head of department and the implementation of rights.

 

5.6.

In the absence of the head of department, deputy head of departmentcarries out his duties in the prescribed manner.

 

5.7.

Other employees of the departmentare appointed and dismissed by the Minister.

 

5.8.

Head of department:

 

5.8.1.

Organizes the activities of the department and heads it;

 

5.8.2.

Makes distribution of work between its subordinate employees, coordinates their activities, controls labor, execution andservice discipline;

 

5.8.3.

Signs action plans and other documents drawn up in order to ensure the fulfilment of the duties assigned to the department, as well as controlstimely and efficient implementation of measures envisaged in the action plan;

 

5.8.4.

Defines issues related to the department to be discussedat the Board of Ministry andpresents his proposals to the managementof the Ministry and provides the implementation of duties specified in these Regulations by the department in a timely manner and at the appropriate level ;

 

5.8.5.

Submits recommendations to the management of the Ministry for taking incentive and disciplinary measures against members of the department;

 

5.8.6.

Obtainsnecessary information and documents from organizations, structural subdivisions of the Ministry within itscompetence to perform the duties of the Department;

 

5.8.7.

Organizes the considerationof letters, applications, complaints and suggestions received at the department in a manner as provided in the legislation;

 

5.8.8.

Provides clerical work and confidentiality in the Department;

 

5.8.9.

Studiesthe documents received at the Department, registers, informs to the Minister about them or prepares proposals for their consideration;

 

5.8.10.

Givesrecommendations and opinion to the minister on punishment of employees violating the rules of discipline and performance discipline at the Departmentin accordance with legislation;

 

5.8.11.

Periodically prepares information on the course of implementation of tasks for the management;

 

5.8.12.

Represents the Department.

 

5.9.

The employees of the Departmentbear responsibility for violation ofrequirements of these Regulations as envisaged by the legislation of theRepublic of Azerbaijan.

 

5.10.

Each employee of the Department is responsible for data confidentialitythat is known to them and data containingstate or business secret in accordance with their duties and powers.