Decree stipulating Details of Contents of an Annual Report on the Activity of Internal Auditor and on Performance of Internal Audit

Decree of the Ministry of Finance of the Slovak Republic No. 286/2002 Coll. Stipulating the Details of Contents of an Annual Report on the Activity of Internal Auditor and on Performance of Internal Audit

This Decree executing the provision of Section 4 and Section 35(9) of Act No. 502/2001 Coll. on Financial Control and Internal Audit stipulates the details on the contents of an annual report on the activity of an employee of the central body performing internal audit and exact requisites of the report on results of internal audit.

Pursuant to this Decree, all documents, records of data on storage media of computer technologies and their extracts and other tangible carriers of information created or acquired in the course of performance of internal audit, are kept separately for each individual internal audit.

This Decree came into force on 1 July 2002.