Internal Audit Division

The internal audit division ensures accomplishment of independent, objective assurance and consulting operations designed to add value and improve the ministry's activity, assists the ministry to effectively accomplish the tasks put forward for it in the framework of its authority.

The internal auditing is performed through providing the organization's senior management with assurance and consulting services based on the strategical and annual programs of the internal audit.

The internal audit system is subordinate to the minister.

The Internal Audit Subdivision:

- assists the ministry, its detached and structural subdivisions as well as subordinate organizations to account to the public.

- reduces the probability of fraud, squandering and other cases of abuse.

- all the operations related to the activity of the ministry, its structural and detached subdivisions and also the subordinate organizations including the internal control systems are audited.

- the internal audit is performed in accordance with the RA “Law on Internal Audit”, internal audit standards, internal auditors' behavior rules and the following principles:

1) independence
2) objectiveness
3) capability
4) impartiality
5) confidentiality

The internal audit subdivision assists the minister, who is responsible for the RA legislation compliant and effective financial management, to ensure the availability of the control systems.

The whole information including the secret one about the  organization's  activity  and all the records including electronic  that are necessary for the audit performance are  always available  for  the head of the internal audit  subdivision and the internal auditors,  according to the secret data availability order of the  RA  legislation.

Head of department: Vasak Rapyan
Tel: +374(10) 59-00-49