Internal Audit Department

The mission of the Internal Audit Department is to provide independent, objective, assurance and advisory services designed to add value and improve the functioning of the Ministry, helping it achieve its objectives and bringing a systematic and disciplined approach to assess and improve the effectiveness of risk management, control and governance processes.

The duties and responsibilities of the Internal Audit Department are:

• Ensures adequate implementation and compliance with laws, rules, policies, instructions and manuals set forth in applicable legislation;
• Ensures timely preparation of the proposed strategic audit plan, based on risk assessment;
• Reviews and ensures the functioning of the internal control system in all organizational units of the Ministry;
• Organizes, conducts and supervises all internal audit activities for the Ministry and submits audit results, in accordance with applicable legislation;
• Prepares and implements the quality assurance program for internal and external assessment of the internal audit function;
• Prepares and submits quarterly and annual reports for all audit activities;
• Immediately reports to senior management and the Audit Committee any indicators of fraud or corruption activity, offers proposals for improving the situation, and if senior management does not take appropriate action, notifies other competent authorities; and
• It exercises its function independently and in a functional aspect, reports to the Minister of Finance, Labor and Transfers and notifies the Audit Committee.

The Director of the Internal Audit Department reports functionally to the Minister, and administratively to the Secretary General.

The Department includes the following divisions:

• Internal Audit Division within the institution; and
• Divizioni për Auditimin e Brendshëm jashtë institucionit.