Internal Auditing Department

 

The Internal Auditing Department audits the Ministry's units and works with the State Comptroller's Office and the Prime Minister's Office in the matter of State auditing.
Definition: internal auditing is an independent assessment function, determined inside the organization for the purpose of examining and appraising the organization's lawful activities.
The internal auditing assists the members of the organization in fulfilling their functions efficiently.
The powers, activities and functions of the internal auditing are defined in the Internal Auditing Law 5752 – 1992.
 

 

Functions of the internal auditing department

  • Internal auditing in the Ministry's units – the Internal Auditing Department carries out auditing in all the Ministry's units. The department examines whether the organization's activity and the acts of its officials and functionaries are proper and in accordance with the law, proper management, ethicality, economy and efficiency and whether they are efficient in achieving the targets set for them.
    The Auditing Department operates within the framework of an annual work plan that is updated as necessary and is approved by the Director General. The internal auditing report, containing the auditing findings, conclusions and recommendations, is sent to the examined unit for its response and after it is complete it is sent to the Director General and the Minister.
  • The Director General's tasks – during the course of the year the Internal Auditing Department is required to perform specific auditing activities at the special demand of the Director General and in unanticipated circumstances.
  • Dealing with the auditing reports of the State Comptroller's Office – the Internal Auditing Department coordinates the handling of the State Comptroller's reports from the stage of making contact and sending drafts to receiving the Ministry's reactions, until the defects found in the State Comptroller's reports are rectified.
  • The preparation of the Prime Minister's comments – when the State Comptroller's final reports are received, the Internal Auditing Department reports to the Prime Minister's Office about how the defects are rectified. The report is expressed within the framework of the comments to the annual State Comptroller's reports that the Prime Minister files to the State Comptroller and the Knesset every year.
  • The Ministerial Committee for the Rectification of Defects – pursuant to the provisions of Section 21A of the State Comptroller Law, 5718 – 1958 (Consolidated Version), in every audited body the Director of the audited body (the Minister) shall appoint a team to rectify the defects headed by the Director General of such body. The Internal Auditing Department coordinates the activities of the Ministerial Committee for Rectifying Defects. The Committee is headed by the Director General of the Ministry and the members of the Commitee are the Director, of the Auditing Department, the Ministry's Legal Advisor, the Comptroller and representation from the units' directors. The Committee operates and follows the rectification of the defects found in the State Comptroller's reports and coordinates individual and systemwide decision suggestions for the rectification of the defects. A report of the activity of the Committee and the rectification of the defects is sent to the Minister, and the Minister reports to the State Comptroller and the Inspector General in the Prime Minister's Office.

Contact Info: