The adoption of the draft is conditioned by the necessity to clarify the requirements to the Head of the Internal Audit Department and the internal auditors defined by the RA Law on Internal Audit. This was stated by the Deputy Chairman of the RA State Revenue Committee (SRC) Artur Manukyan, who presented the draft law on Making Amendments and Addenda to the Law on Internal Audit in first reading at the regular sitting of the NA Standing Committee on Financial-Credit and Budgetary Affairs on October 16.
According to him, at the same time, in order to make the process of appointing the Head of the Internal Audit Department more effective, flexible and purposeful, the bill also envisages establishing certain exceptions regarding the limitations of the appointment of the Head of the Internal Audit Department.
It was also noted that it is proposed to consider the Head of the Internal Audit Department and internal auditors in state bodies and local self-government bodies as public servants, and to appoint as the Head of the Internal Audit Department those persons who have held structural positions in the organization or the organization’s system during the two years preceding the appointment of the position, including independent department management positions.
The Committee members raised a number of issues regarding the appointment of the Head of the Internal Audit Department. The Chair of the RA NA Standing Committee on Financial-Credit and Budgetary Affairs Gevorg Papoyan proposed to postpone the debate of the issue for a period of up to two months in order to comprehensively familiarize and debate the problematic provisions of the bill. The key-rapporteur accepted the proposal.
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National Assembly of the Republic of Armenia