1. INTERNAL AUDIT IN ARMENIA
THE REPUBLIC OF ARMENIA MINISTRY OF FINANCE
INTERNAL AUDIT IN ARMENIA
Sergey Shakhnazaryan
Head of the State Internal Fiscal Control and State Procurement
Methodology Division
Yerevan 2015

2. LEGAL FRAMEWORK 2010 2011 2012 2013 2014 Internal Audit Law
Standards of Professional Internal Audit Activity and Internal Auditor's Code of Ethics
Standards Use Guidelines
2012
Internal Audit Manual and Organization Principles
Basic Requirements to Internal Audit Departments and Internal Audit Committees
Resolution on the Internal Audit Environment and Functions of Government Organizations
Order on the Validation of the Model Internal Audit Regulation and Internal Audit Regulation Specifications
2013
Common Internal Audit Management Information System
Regulation on Quality Evaluation of Internal Audits to Guarantee and Improve their Quality
2014
Resolution on the Regulation of Internal Auditor's Qualifications
Order on the Regulation of Continuous Professional Development of Internal Auditors

3. STATISTICS
Title
2012
2013
2014
2015
(9 months)
Number of internal auditors, of which:
144
197
248
358
Qualified
133
166
195
315
In training 11 31 53 43
Internal auditors involved in research & practice throughout the year
177
159

4. THANK YOU FOR YOUR ATTENTION