Internal audit department
Head: Ljubica Belobrk Flamaceta, dipl. iur
Registered office: Antuna Nemčića 5, 48000 Koprivnica (II floor, courtyard, room 60)
The Internal audit department performs activities related to internal audit in the County and its budgetary and extra-budgetary users which do not fulfil the criteria for establishing their independent units for internal audit or mutual units for internal audit in accordance with the law and subordinate legislation.
The internal audit department has the task to safeguard that the County professionally and independently performs activities form the scope of internal audit in accordance with the law and subordinate legislation, internationally recognized standards and best business practices, in such a way that it performs efficient and effective audits of the system, the conformity, the business performance and financial audits, and submits the prefect independent and objective information, advices and professional opinions with the goal of improving the County business activities and improving the transparency of the same.
Activities of this administrative body especially refer to:
- drafting strategic and annual internal audit plans based on an objective risk assessment,
- publishing individual internal audits in accordance with the defined plans, respectively on request of the prefect,
- assessing the appropriateness and effectiveness of the financial management and control system, in relation to defining, assessing and managing risks; compliance with laws and other regulations; reliability and comprehensiveness of financial and other information; efficiency, effectiveness and cost-effectiveness of business operations; protection of assets and information; performing tasks and achieving goals,
- analysing, testing and assessing the internal control system in audited processes,
- making recommendations to audited subjects, the prefect or deputy prefects with the goal of achieving a better efficiency and effectiveness of internal control systems in processes covered by the audit,
- drafting and submitting to the prefect the final audit report on conducted audit,
- monitoring the implementation of given recommendations,
- informing the prefect on activities conducted in the period the report refers to, the assessment of the financial management and control system and the implementation of given recommendations,
- reporting to the competent ministry on conducted audits and internal audit activities,
- other activities in accordance with legislation and subordinate legislation.