The procedure and timing of the internal audit

The timing of an internal audit will largely depend on where it is carried out. To conduct a check, you need some kind of event or information about this event. Only after this can the manager appoint an internal audit. We will tell in more detail.

The concept

An internal audit is an activity that is aimed at establishing the guilt of an employee and the circumstances of an accident. As such, the term “service audit” does not exist, at least for enterprises. But for public service, it is available and enshrined in regulatory enactments.

But commercial organizations still conduct internal audits, they are approved in the local regulatory acts of the company. Even in the absence of a law governing an internal investigation, it must be conducted in compliance with all the rules.

Verification Goal

Before talking about the timing of the internal audit, you need to figure out what the purpose of the leaders is, conducting an internal audit. The organization’s management wants to establish all the reasons, circumstances or conditions under which the employee committed an unlawful act. This action should affect the employees of the organization, its leader. As a rule, state bodies that have powers do not stand aside either.

Correctly executed inspection results can be a proof of legitimate actions of the head or an informative source for authorized bodies.

In what cases is verification

The timing of the internal audit, of course, you need to know, but no less important information is in what cases it is carried out.

So, an internal audit is carried out if:

1. The employee did not come to work.
2. An employee is not at his workplace without a good reason or a citizen is intoxicated, intoxicated or intoxicated.
3. The employee leaves work before the end of the working day.
4. The employee refuses to undergo a medical examination or go on a business trip, while there are no good reasons for this.
5. The employee does not go to work on a holiday or day off, although this is not a violation of the Labor Code.
6. Refuses to undergo a knowledge test or training on labor protection.
7. An employee intentionally spends extra cash.
8. The employee incorrectly stores or records the tangible assets of the enterprise.
9. An employee intentionally spoils or destroys raw materials, finished products or materials.
10. The employee refuses to receive part of the property or in full by proxy.
11. An employee has committed a crime or unlawful act.
12. An employee violates the schedule for paying salaries, benefits or pensions without a good reason.
13. Causing property damage through the fault of the employee to individuals, legal entities or the state. This should be an established fact, which is supported by a court decision that has entered into force.
14. Multiple violations of the statutory procedure for considering applications from citizens, legal entities or individual entrepreneurs. This also includes refusal to consider appeals of citizens, legal entities and entrepreneurs, if it is in the competence of the body.
15. Multiple cases of providing incorrect or incomplete information to authorized bodies.
16. Negligent attitude to observance of labor discipline by subordinates.In addition, the performance of an internal audit is affected by the concealment of violations by subordinates of executive and labor discipline or the lack of responsibility for such actions.
17. The employee violated the safety or health regulations that resulted in the death or injury of another employee.
18. The employee did not take measures to eliminate violations within the period prescribed by law, or did not pay compensation for the damage caused.

Verification Methods

The timing of the internal audit directly depends on which option the head of the enterprise chooses.

There are only two of them.

1. A special commission is being created, which must deal with the situation at the time of the performance of the internal audit regarding the employee.
2. A certain employee is appointed as a reviewer; as a rule, he is the head of the unit in which the violation was committed.

Commission inspection procedure

The procedure and terms for conducting an internal audit in this case will be as follows:

1. First, the basis for verification appears. This can be documents or information that indicates that the employee has committed an illegal act. This includes statements, petitions, protocols, appeals, decisions, and more.
2. Verification should begin within three days from the moment the information or documents were received. The due diligence period is thirty days from the date it was appointed. This is due to the fact that article 192 of the Labor Code specifies the time period when a disciplinary sanction can be applied to an employee.
3. Dates of conducting an internal audit in respect of an employee, as well as its conditions and procedure, are prescribed in the order or order of the head of the organization. In addition to these data, the document contains the grounds on which the audit began, the powers and composition of the commission, the deadline for providing the head of the audit results.

Typically, the commission includes employees of the personnel department, legal and accounting of the enterprise. If necessary, then include employees of other departments.

The important thing is that the person who committed the act cannot be included in the commission. People who are relatives or friends of the offender are not included in the inspection commission.

If an organization has a union, its representative must also be included in the commission.

The work of the commission is supervised by its leader. He is responsible for the objectivity of the audit, meeting deadlines and completeness of the audit. All members of the commission are required to sign an order to conduct an audit. The latter is also signed by the offender.

The activities of the commission are recorded in the minutes or the report of the meeting.

Commission rights

Members of the commission and its chairman may:

1. Receive written explanations from the organization’s employees or other information that will assist in conducting the audit.
2. Examine the organization’s documents and, if necessary, attach them to the verification materials.
3. Require information or documents related to verification from the organization’s employees. The commission has the right not only to familiarize itself, but also to withdraw the necessary papers for communication.
4. If the head of the enterprise has allowed, the commission has the right to consult with a third-party specialist. This applies only to those questions for the answers to which you need to have special knowledge. Also, the commission may request documents from individuals, legal entities or government agencies.
5. All information received should be documented.

Commission Responsibilities

In addition to rights, the commission has its own responsibilities. Among them:

1. Taking all kinds of measures to study the design of information on a committed act.
2. Consideration and inclusion in the materials of verification of applications that come during it or relate to it.
3. Ensuring confidentiality and safety of audit data, non-disclosure of its results until the head approves them.
4. Drawing up conclusions on the results of the investigation.
5. Preparation of proposals on the degree of responsibility of the offending employee.
6. Presentation of the results of the audit in time to the head.

Violator rights

The timeframe for conducting an internal audit in the internal affairs department or non-governmental organization must be observed, but this does not mean that the rights of the person being inspected should be violated. And he has the following rights:

1. Do not give a written explanation of the act.
2. Require that the submitted materials and documents be attached to the audit.
3. Submit a statement to the leader so that some members of the commission are replaced, and argue this.
4. After the audit, familiarize yourself with the conclusion and case materials and sign the document. If an employee refuses to sign, then an act is drawn up on this subject.
5. Do not recognize the results of the audit and the actions of the head and appeal to the court.
6. Refuse voluntary damages.

Dates of verification in organizations

The organization has a business audit period of thirty days. It begins to count after a document has been registered, which is drawn up by the initiator of the verification. This may be a statement from one of the employees or an order from the immediate supervisor.

The terms of the internal audit do not include sick leave and employee leave. After the final decision is made, the latter must be agreed with the commission. This can take up to six months, and this period is also not included in the period. Regardless of the timing of the inspection, the sentences for the guilty employee are limited in each case in different ways. For example, for a disciplinary violation, you can be punished for six months, while for fraud with finances the term will be longer by one and a half years.

Check in case of no-show at the workplace

For the absence of an employee in the workplace to be considered truancy, grounds are needed. While they are not there, a person is absent due to unexplained circumstances. If the failure to appear caused serious consequences that affected the work of the enterprise, the employee may be fired or reprimanded. Both for that, and for another the bases are necessary. They can be found out only during the internal audit. Since the deadline for conducting an internal audit cannot exceed thirty days, it must pass quickly.

It will begin only after a memo appears. Its author can be either a direct supervisor or any other employee. When an employee appears at work, he must explain the reason for his behavior. The following are considered valid:

1. Illness of an employee or family member. It is necessary to confirm this with a sick leave certificate or medical certificate.
2. Tardiness due to lack of transport. For example, an accident on the tram tracks.
3. Circumstances that do not depend on the will of the employee. An example is a car accident.

The Labor Code says that if an employee is not at work all day, this can be called truancy. It is on the day of truancy that a certain act is drawn up, which will record the violation.

Police Dates

A police check-in period is fourteen days. They begin to count it as soon as the head receives information about the violation. The time period for conducting an internal audit does not include the employee’s vacation time, sick leave, business trip or absence from service for a good reason. Any of these circumstances must be confirmed by a document, whether it is a certificate from the personnel department or other paper.

An internal audit may not be conducted for more than thirty days.Even if the end of this period falls on a holiday or day off, the term for conducting an internal audit by the police must not be violated, all events must end before the holiday or day off.

Not so long ago, a federal law was passed to extend the inspection period. Now, if the head of the executive authority or his deputy decided to extend the activities, then the term of the internal audit can be extended by another thirty days.

The procedure for official verification in the Ministry of Internal Affairs

It does not differ from what is accepted in ordinary organizations.

First, an order is issued to conduct an audit. It should indicate the date of appointment, the commission and the grounds for verification. As for the commission, it should consist of at least three employees. They must have sufficient knowledge and experience. The head is appointed the head of one of the structural divisions of the Ministry of Internal Affairs.

The order to conduct the inspection is given to an authorized employee taking into account his rank and the position of the offending employee.

Report Design

If within thirty days the events did not produce any special results, then the extension of the term of the internal audit is extended by another thirty days. Then a conclusion is drawn up on the results of the work. The conclusion is divided into the introductory part, descriptive and final.

The introductory part should contain the initials and surname of the employee, his position. If the inspection was carried out by the commission, then information about each of its members is indicated.

In the same part indicate the data of the guilty employee. General information is supplemented by education, work experience, the number of rewards and penalties and the presence or absence of disciplinary sanctions.

The second part contains a description of the grounds for verification, how long it takes to conduct an internal audit, explanations of the employee, the fact of violation, consequences and circumstances of this act, facts that were discovered during the investigation, and extenuating or aggravating circumstances.

The final part contains information on the types of liability and measures that can be applied to the perpetrator. As well as conclusions that relate to the reasons for the act and circumstances. The final part should also contain recommendations regarding the transfer of the case to the investigating authorities and the provision of social and psychological assistance to the employee.

Conclusion

In the article, we examined the timing of an internal audit in the Ministry of Internal Affairs and commercial organizations. As you managed to notice, they do not differ from each other. And in that, and in another case, commissions are involved for verification, which study the circumstances of the case.

The inspection period is also the same, except for the possibility of extending the inspection at the Ministry of Internal Affairs for another thirty days. Otherwise, there are no differences; even leave and sick leave in both cases are not included in the inspection period.

This is all, of course, dry information that I would like to dilute with moral and ethical considerations. If you are an employee, you must understand the consequences of violations of discipline, safety rules and other rules in the workplace. Therefore, make sure that you have enough evidence of your own innocence if an audit is conducted against you. But it is better, of course, not to allow such blunders. After all, you can endanger not only your work, but also someone else’s life. Therefore, follow all the rules, safety precautions at work and warn the management in advance about your problems. And then the service check will not affect you.