Does the body responsible for internal public audit have the authority to call upon experts to carry out audit activities, what is the purpose of their engagement and who pays for their services?
The agency and its territorial subdivisions within their powers, in order to carry out the tasks assigned to them, In accordance with paragraph 59 of the Rules for the Conduct of Internal State Audit and Financial Control, shall attract relevant experts by including them in the group of state audit.
The aim of attracting experts is to ensure a quality audit and confirm the results of public audits in complex issues requiring special knowledge.
The services of experts are paid out of budgetary funds with the conclusion of appropriate contracts in accordance with the requirements of civil law and legislation in the field of public procurement.