Internal Public Audit is an independent and objective assurance and advisory activity, designed to add value and improve the institute’s operations.
In Romania, internal public audit is regulated by Law No. 672/2002 on Internal Public Audit, as republished.
According to the provisions of Article 11, letter f) of Law No. 672/2002 (updated), and the organizational chart approved within INMA, the Internal Audit Unit is a structure organized under the direct authority of the General Director of INMA.
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Prepares the draft of the multi-annual internal public audit plan for a 3-year period and, based on this, the draft of the annual internal public audit plan.
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Prepares the annual report on internal public audit activities, presenting how the objectives of the internal audit unit have been achieved.
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Updates the internal public audit plan, based on legislative or organizational changes, requests from INMA management or the Ministry of Research and Innovation (MCI), and significant changes in risk exposure of the audited structure.
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Conducts ad-hoc audit missions, i.e., exceptional internal public audit assignments not included in the annual audit plan, as ordered by INMA management, in accordance with the law.
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Prepares or revises operational procedures specific to internal public audit activities.
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Prepares or updates the Internal Audit Charter, which is submitted for endorsement to CAPI–MCI and approved by INMA management.