Audit Department

  1. Duties of the audit department
  2. Answering the observations of the Federal Financial Supervision Bureau and the observations of the General Secretariat of the Council of Ministers and the Office of the Inspector General in the Ministry regarding financial and accounting matters and following up the departments by activating the role of correspondence between the Ministry’s departments and urging to address these observations.
  3. Auditing all exchange and entry transactions (salaries, daily entries) and checking receipts in the daily record and all committee transactions such as (purchases, car maintenance, etc.) and their compliance with the instructions and controls in force.
  4. Accounting audit of all bonds (exchange, daily entries) with audit of all accounting records and follow up on the implementation of accounting and financial instructions.
  5. Follow-up of suspended temporary and sustainable advances, trusts and inclusion, and submit reports in this regard for the purpose of taking the necessary action.
  6. Contribute to the evaluation of the financial situation by studying and auditing the trial balances and final accounts and comparing them with what is assessed for them and preparing the matching of the monthly bank statement for the current account and the plan and monitoring the deportation in record (69) with matching the monthly trial balance with the records and checking them and matching with the semi-monthly bank statement and following up on deposits and receipts for each account .
  7. A sudden inventory of the financial receivables of the Accounts Department, the Purchasing Committee, the Car Maintenance Committee and petty cash, a sudden inventory of stores and reporting on that.
  8. Preparing reports and notes with paragraphs related to abuses, errors, and deviations that are monitored during the audit process, proposing solutions to address them, and following up on their implementation.
  9. The Inventory Control Division follows up on the Ministry’s stores by inventorying the inventory assets and matching them with the balance in the inventory cards, opening files for each warehouse, and matching the warehouses’ work through inventory entry and exit vouchers.
  10. Carrying out a sudden and periodic inventory of all departments and departments of the ministry by the department auditors and submitting reports thereon.
  11. Follow up on letters of guarantee for my regular budget account and the investment plan for each company until it is no longer needed.
  12. Follow-up the work of the planning units in Baghdad and the governorates, find out their needs, and follow up the investment projects for planning sectors through office and inspection visits to the planning units.
  13. Ensure the validity of contracts to be concluded and their conformity with accounting regulations and instructions.
  14. Reviewing and auditing administrative, technical, financial and accounting decisions in order to identify deficiencies or violations thereof or in the field of their application.
  15. Express an opinion on the soundness of the planning budget and final accounts.
  16. Auditing the monthly, quarterly and annual reports of the Accounts Department before submitting them to higher authorities.