The RNIDS internal auditor is appointed by the Board of Governors. The internal auditor cannot be an authorised representative of a co-founder, an employee or a member of an RNIDS management body.
The purpose of internal auditing is to provide the Board of Governors with an independent and objective opinion on the degree to which risk management, controls and general management are supporting the achievement of RNIDS’ established goals. Internal auditing activities are governed by the Statute.
The tasks of internal auditing are as follows:
1) analysis of the accounting policy and the organisation’s practices
2) analysis of financial reports and reporting policy
3) determining compliance with relevant laws, rules, internal enactments and codes
4) contributing to analysis of the qualifications, independence and competence of the independent auditor
5) performing other analyses within its purview when ordered by the Board of Governors
The RNIDS Board of Governors and director guarantee the internal auditor right of access to all documents, assets, resources, employees and premises of RNIDS and give him or her the powers to collect all information of importance for carrying out the duties of internal auditor, including information and documents that are marked as commercial secrets.
RNIDS internal auditor
Based on a decision taken by the RNIDS Board of Governors on 24th June 2013, an internal auditing agreement was signed for a period of one year, with the option of automatic extension for the following year, with Moore Stephens Revizija i Računovodstvo, Belgrade, www.revizija.co.rs.