Regulation on reporting the internal audit activity in the public sector no. 113 of 15.09.2011
Methodological Norms for Implementing Internal Audit in public
* NMAISP 0: Introduction and explanatory notes
* NMAISP 1: Professional standards and legal framework
* NMAISP 2: The internal audit approach in outline;
* NMAISP 3: Planning the work of an internal audit unit
* NMAISP 4: Planning internal audit missions;
* NMAISP 5: Fieldwork – audit evidence and testing;
* NMAISP 6: Reporting the results of internal audit works;
* NMAISP 7: Follow–up of audit recommendations;
* NMAISP 8: Quality Assessment & the management of audit work;
* NMAISP 9: Forging effective working relationships with clients;
* NMAISP 10: Documentation of audit work and Archiving;
* NMAISP 11: Risk;
* NMAISP 12: Materiality;
* NMAISP 13: Due Professional Care in the application of Audit Judgment;
* NMAISP 14: Evaluating internal controls and governance;
* NMAISP 15: Roles and responsibilities of audit staff;
* NMAISP 20: Relations with external auditors, other state institutions and specialist advisers;
* NMAISP 21: Central Harmonization Unit (CHU) for Internal Audit;
* NMAISP 22: Glossary of audit terms and flowcharting symbols.
