At present internal audit units in all public organizations do not have a spending authority. All the other units in these organizations, even press bureaus, have spending authority. The effect of this lack on internal audit units has been so harmful that some units couldn’t meet their training needs. MoF could have simply corrected this situation by a simple announcement. Although our association’s great efforts to rectify for many years, this issue is still pending unresolved. Another issue is appointment of internal auditors. EU Ministry does not have internal auditors, due to the fact that MoF have not initiated necessary procedures. . More than half of the certified internal auditors in public sector came from MoF. They have an abundant pool of qualified internal auditors to...
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