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Audit gusoma ITEKA RYA MINISITIRI N o RYO KUWA RISHYIRAHO AMABWIRIZA AGENGA IGENZURA UBUGENZUZI BWITE NA KOMITE Z ? UBUGENZUZI MU BUTEGETSI BWA LETA AMASHAKIRO UMUTWE WA MBERE INGINGO RUSANGE Ingingo ya mbere Ibyo iri teka rigena Ingingo ya Ibisobanura by

ITEKA RYA MINISITIRI N o RYO KUWA RISHYIRAHO AMABWIRIZA AGENGA IGENZURA UBUGENZUZI BWITE NA KOMITE Z ? UBUGENZUZI MU BUTEGETSI BWA LETA AMASHAKIRO UMUTWE WA MBERE INGINGO RUSANGE Ingingo ya mbere Ibyo iri teka rigena Ingingo ya Ibisobanura by ? amagambo UMUTWE WA II IGENZURANA Ingingo ya bw ? igenzurana Ishyirwaho ry ? uburyo Ingingo ya Ibigize uburyo bw ? igenzurana Ingingo ya igenzurana Gushyira mu bikorwa Ingingo ya uburyo bw ? igenzurana Gukurikirana buri gihe Ingingo ya Kumenyesha buri mwaka uko uburyo bw ? igenzurana buhagaze Ingingo ya MINISTERIAL ORDER N OF SETTING O UT REGULATIONS FOR INTERNAL CONTROL S INTERNAL AUDIT AND AUDIT COMMITTEES IN GOVERNMENT ENTITIE S Gukemura i bibazo byo mu mikorere y ? ubugenzurana TABLE OF CONTENTS CHAPTER ONE GENERAL PROVISIONS Article One Scope of the regulations Article Definitions CHAPTER II INTERNAL CONTROLS Article Establishment of internal control system Article Components of the internal control system Article Operating internal controls Article Continuous monitoring and assessment of internal control system Article Annual statement about the effectiveness of the internal control system Article ARRETE MINISTERIEL N ? ? DU ? PORTANT REGLEMENTATION DU CONTRO LE INTERNE DE L ? AUDIT INTERNE ET DES COMITES D ? AUDIT DANS L ? ADMINISTRATION PUBLIQUE Dealing with internal control deficiencies TABLE DES MATIERES CHAPITRE PREMIER DISPOSITIONS GENERALES Article premier Champs d ? application Article Définitions CHAPITRE II CONTROLE S INTERNE S A rticle Mise en place d ? un système de contrôle interne Article Composantes d ? un système de contrôle interne Article Exécution des contrôles internes Article Suivi et évaluation continus d ? un système de contrôle interne Article Déclara tion annuelle de l ? efficacité du système de contrôle interne Article Traitement des insuffisances du système de contrôle interne Ingingo ya Raporo ku miterere n ? imikorere y ? uburyo bw ? igenzurana Ingingo ya Uburiganya n ? andi makosa UMUTWE WA III UBUGENZUZI BWITE Igika cya mbere Imiterere y ? umurimo w ? ubugenzuzi uteye Ingingo ya Intego n ? ibigamijwe n ? ubugenzuzi bwite Ingingo ya Amashami y ? ubugenzuzi bwite Ingingo ya Gushyiraho abagenzuzi bwite Ingingo ya Gusezerera abagenzuzi bwite Ingingo ya Ibipimo mbonezamikorere by ? ubugenzuzi bwite mu nzego za Leta Ingingo ya Amategeko y ? imyitwarire y ? abagenzuzi bwite Ingingo ya Ubwigenge ku murimo w ? abagenzuzi bwite Igika cya Uko ubugenzura bu korwa Article Opinion on the design and operation of internal control system Article Fraud and other irregularities CHAPTER III INTERNAL AUDIT Section Organisation of the Internal Audit f unction Article Scope nature and objective of internal audit Article Internal audit units Article Appointment of internal auditor ? s Article Termination of Internal Auditors ? employment Article Government internal audit standards Article Code of conduct and ethics for internal auditors Article Professional independence of internal auditors Article Opinion sur la conception et le fonctionnement du système de contrôle interne Section Internal Audit Process Article Fraude et autres ir régularités CHAPITRE III AUDIT INTERNE Section Organisation de la fonction d ?