major objectives of internal audit strategy development in belarus
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Major Objectives of Internal Audit Strategy Development in Belarus. 2nd Internal auditors’ Community of Practice Workshop Chisinau, Moldova June 20-22 2007. Lilia Guzova , Audit Department Victor Burlo , Control and Revision Unit. REPUBLIC OF BELARUS.

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major objectives of internal audit strategy development in belarus

Major Objectives of Internal Audit Strategy Development in Belarus

2nd Internal auditors’ Community of Practice Workshop

Chisinau, Moldova

June 20-22 2007

Lilia Guzova, Audit Department

Victor Burlo, Control and Revision Unit

bodies responsible for public financial control in the republic of belarus
Bodies Responsible for Public Financial Control in the Republic of Belarus

Public Control Committee in the Republic of Belarus

Extradepartmental Financial Control

Departmental Financial Control

Ministry of Finance


Ministry of Economy

Public Control Committees in Oblasts and city of Minsk

Other republican public authorities

Ministry of Taxes and Charges

Ministry of Labor and Social Protection

State organizations

National Bank

Local executive and discharge authorities

State Customs Committee

structure of control activity coordination board










role of the control activity coordination board in the republic of belarus
Role of the Control Activity Coordination Board in the Republic of Belarus
  • Assurance of enforcement of legislative acts when performing control activity;
  • Development of action plan for control bodies including coordination plan for all control activities;
  • Organization of joint inspections (revisions) of financial and economic activity of organizations (with participation of several controlling bodies);
  • Coordination of activity of the controlling bodies engaged in the collection and analysis of information in the sphere of control, exchange of respective data and creation of a single data base for data collected;
  • Assurance of effective implementation of decisions made on the basis of inspection (revisions) work;
  • Analysis of the control activity results and drafting proposals for public authorities and other organizations; including those responsible for the improvement of financial/economic legislation;
  • Organization of experience exchange in the sphere of control activity;
  • Assurance of efficient training and career enhancement for staff of the control bodies.
Structure of the Ministry of Finance
  • General Directorate for Budget Policy
  • General Directorate for Industrial Sphere Finance
  • General Directorate for Funding Public Authorities, Law Enforcement Bodies and Defense Agencies
  • General Directorate for Fiscal Policy and Fiscal Revenues
  • General Directorate for the Funding of Social Sphere and Science
  • Directorates for Funding Emergency Activities and Construction Sector Finances
  • Human Resources Department
  • Directorate for Agricultural and Industrial Complex Finances
  • Main control and revision Unit
  • General Directorate for Regulating State Loans, Money and Credit Sphere
  • General Directorate for Foreign Economic Relations and Foreign Debt Finances
  • General Directorate for Insurance Supervision
  • Directorate for Accounting and Reporting Methodology
  • Main Department of the Treasury
  • General Directorate for Precious metals and Precious Stones
  • Directorate for Finances, Accounting and Reporting
  • Department for Watermark and Thread Mark Papers
  • Information Support Department
  • State Inspection for Assay Supervision
  • Legal Office
  • Auditing Directorate
  • Securities Department
  • Directorate for Control, Office Work and Logistics
Structure of the General Directorate of the Ministry of Finance of the Republic of Belarus (city of Minsk)


Department for organizational, legal and human resources issues

Branch offices of the General Directorate in districts

Control and revision unit

Treasury Office

Department for financial control in the budget sphere

Department for cash receipts

Department for funding and logistic support

Information support


Department for revisions based on law enforcement bodies’ decisions

Department for organization of the budget execution

Securities department

Sector (unit) for insurance supervision

Departmental control office

Department for operations and control

Department for audits based on law enforcement bodies’ decisions

Department for the revisions of entrepreneurial activity entities

Department for budget execution accounting

reforms in public finance management
Reforms in Public Finance Management

►Transition to the new standards of financial data reporting;

►Expansion of the budget execution coverage by the Treasury system:

● inclusion of all the local budgets from 2006

● inclusion of extra-budgetary funds in the Treasury system:

- 5 extra-budgetary funds in 1998;

- social protection fund in 2004;

- innovation funds in 2005.

►Improvement of the reporting system and control of the use of “own resources” of budgetary institutions;

►Transition to the program budgeting (performance-based budgeting);

►Transition to the multi-year budgeting (MTEF);

►Tax reform.

steps necessary for the internal audit strategy development
Steps Necessary for the Internal Audit Strategy Development
  • To understand the need for changing the internal audit approach and organize awareness campaign so that specialists of all the levels could understand these concepts;
  • To identify those areas which are in most obvious need of reform;
  • To identify future approach to training and career development of specialists;
  • Develop a universal program for transition to international financial reporting standards for state agencies.