The Internal Audit Department of the Ministry of Justice (MoJ) has received the highest rating from independent external evaluator. The evaluation recognizes the Internal Audit Department of the MoJ as an exemplary model for internal audits and recommends its methods as best practices for implementation in other internal audit units. State Secretary of the Ministry of Justice Mihails Papsujevičs comments: "I am extremely pleased with the exceptional evaluation of the Internal Audit Department of the Ministry of Justice, as it serves as confirmation that the assessment of the Ministry's internal management systems aligns with high, internationally recognised standards and provides an accurate representation of the audited processes to the management team. This is an important prerequisite for the early detection of problems and the development of effective strategies to address them. The Ministry of Justice can take pride in its highly skilled auditors, whose work serves as a remarkable exemplar of internal auditing."
An independent external evaluator conducted the evaluation of the department in accordance with the Ministry of Finance's terms of reference [1]. The purpose of the evaluation was to assess the department's compliance with the International Standards for the Professional Practice of Internal Auditing and the Code of Ethics of the Institute of Internal Auditors.
The evaluation determined that the Internal Audit Department of the Ministry of Justice not only meets all requirements but also receives the highest rating for best practices in all assessed areas. The evaluation specifically highlights the following as exemplars of best practices:
- Detailed assessment of auditors' competences.
The Internal Audit Department of the MoJ has successfully implemented a detailed assessment of auditors' competences. The results of this assessment are utilized to strategically plan and provide appropriate training, thereby fostering further development of the auditors' competences.
- Quality monitoring system and the supervision of the Head of the Internal Audit Department for each audit.
A robust audit quality monitoring system is in place, accompanied by the direct supervision of the head of the Internal Audit Department for each individual audit.
- High number of recommendations implemented.
The Ministry of Justice has implemented all recommendations due for implementation from 2019 to 2021. Compared to other institutions, most fail to implement recommendations by as much as 80%.
- International exchange of experience.
The employees of the Internal Audit Department have participated in exchanges of experience with internal audit units of other States, thus introducing best practices also in the Ministry of Justice.
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[1] The external evaluator is SIA “CSE COE”, with which the service contract No. FM2022/26 has been entered into as a result of the open tender of the Ministry of Finance “External evaluation of the activities of Internal Audit units of the State Administration”.