Public Internal Audit Directorate

Management

Acting Director (auditor) – Police Chief-Commissioner Tiberiu-Dorin CRIVOI

Deputy Director (auditor) – Police Chief-Commissioner Ion-Marian MUȘCĂLĂU

Introduction

Public Internal Audit Directorate is the specialized body that audits all the activities of the entities belonging to the Ministry of Internal Affairs as regards the planning and use of public funds and assets, as well as the proper management of the Ministry’s income and expenditures.

Public Internal Audit Directorate performs its activities according to the approved annual audit plan and the relevant reference legal framework, as follows:

 Law No.672/2002 on public internal audit, republished, with further supplements and amendments;

 General regulations on performing public internal audit, approved by Government Ordinance No.1086/2013;

 Regulations on coordination and performing national certification and advanced professional training of internal auditors within public sector and of natural persons, approved by Government Ordinance No.1259/2012;

Regulations on establishing internal audit committees, approved by Government Ordinance No.554/2014;

The Code on internal auditor ethics, approved by Order of the Minister of Public Finances No.252/2004.

Public Internal Audit Directorate comprises 4 central offices and 8 territorial structures of internal audit in Bucharest, Craiova, Timişoara, Cluj Napoca, Iaşi, Braşov, Constanţa; the Directorate is directly subordinated to the Minister of Internal Affairs. As regards the methodology and specialized regulations, the Public Internal Audit Directorate is coordinated by the Central Unit for the Harmonization of the Internal Public Audit (U.C.A.A.P.I.) within the Ministry of Public Finances.

Responsibilities

 elaborates/updates the methodological regulations on public internal audit activity performed within MIA, upon endorsement of the U.C.A.A.P.I.;

 elaborates/updates procedural guidelines and methodologies based on international standards and best practice, approved by the Public Internal Audit Director with the aim of addressing in a cohesive manner public internal audit activity within MIA;

drafts the multi-annual plan of public internal audit and, on that basis, draws up the public annual internal audit plan;

 conducts public internal audit or counselling assignments, including ad-hoc audits, approved by the Minister of Internal Affairs, within the structures of MIA Headquarters and structures subordinated to the Ministry;

 conducts internal performance reviews within the Directorate, as well as performance reviews of the public internal audit compartments established at the level of public entities within the Prefecture or subordinated to MIA;

reports to U.C.A.A.P.I. on the recommendations unacknowledged by the head of the unit and on their consequences;

reports regularly to the Ministry̛ management and to U.C.A.A.P.I. (upon request) information regarding the conclusions, findings and recommendations resulted from the public internal audit activity of the Directorate;

drafts the annual report of the public internal audit activity.

 

Audience schedule:

Acting Director – Police Chief – Commissioner Valentin-Claudiu CONSTANTIN,
Wednesday: 10.00 – 12.00 hrs.

Contact details:

Eforie Street no. 3-5, district 5, PO box 050036- Bucharest