Features and timing of an internal audit. The procedure for conducting internal audits in bodies, organizations and divisions of the Ministry of Internal Affairs - Rossiyskaya Gazeta

An internal audit is carried out in the event of an incident that requires investigation, when it is impossible to identify and punish the guilty employee. Usually this is major negligence or industrial theft. Find out what the inspection procedure is and how to document the results

From this article you will learn:

When is it necessary to conduct an inspection at an enterprise?

A working investigation is carried out in the event of an incident that requires detailed comprehensive consideration and which cannot be immediately attributed to certain violations of labor discipline, and the guilty employee cannot be identified and punished. Usually this is some kind of major negligence or industrial theft.

The initiator of the investigation can be the employer himself (or a person authorized by him) or any of the employees or a group of them. It is important to try to quickly collect all evidence of the violation and the necessary evidence. The fact of the misconduct must be documented (statement of an emergency at work, employee statement, consumer complaint, etc.)

The procedure for conducting an internal audit

The period for conducting an inspection is limited by the period for bringing the employee to disciplinary liability. The event must be started within two weeks from the moment the violation is identified, and completed no later than a month from the moment the decision is made.

The period of investigation does not include periods when the employee being inspected is on vacation, a business trip, or periods of temporary disability.

During this time, the duration of the event may be suspended, the basis is the report of the employee conducting it, or the decision of the official who appointed it. It is worth considering that in total, taking into account the time of approval, the period of the investigation cannot exceed six months.

The actions of the employer if it is necessary to organize an internal audit are as follows:

Step 1. After receiving information about an offense that needs to be investigated, the employee who committed the offense must be removed from work. He will still receive wages during the period of suspension, so the employer should be interested in not delaying the event for this reason.

Regardless of who initiated the inspection, the first action will be to issue a document on the removal of the employee. The responsibility to draw up and sign it lies with the management of the enterprise.

Step 2. When the decision to hold the event has already been made, it is necessary to form a group (commission) that will conduct the investigation, determine their rights and responsibilities.

Please note: committee members are selected at the discretion of the employer. Typically these are employees of legal and personnel services, financial management and security services.

In order to avoid a biased approach to the matter, neither the employee in question, nor his subordinates, nor relatives, if they exist at the enterprise, should be included in the commission.

If it is proven that the members of the commission are personally interested in the investigation, it can be considered invalid.

Step 3. An order for an internal inspection is issued. It must indicate:

• Basis for investigation.
• The composition and powers of the commission (headed by the chairman) or other responsible persons.
• The timing of the event and how its results will be presented.

The inspection itself is a consideration of the facts of the violation and obtaining explanatory statements from all persons who can provide reasoned information along the course of the case. After discussion, the responsible commission draws up a conclusion on the results.

The employee under investigation has the right to give or not give any explanation. But in the second case, this will automatically be interpreted not in his favor.

How to submit test results

Based on the results of the event, it is necessary to draw up a written conclusion-report (or act) on the work done by the commission, the facts and evidence collected and considered by it.

It is objectified as much as possible; the conclusion of an internal audit cannot contain anyone’s conjectures. If, for example, the employee ends up being fired and sues for wrongful termination, the outcome of the investigation will serve as evidence of the employer's justified position.

The report sets out the circumstances of the case and the circumstances examined by the commission. A conclusion is also necessary: ​​is a particular employee guilty and what punishment should follow for him if guilty. If signs of a criminal offense or administrative violation are detected, you must contact the law enforcement agencies further.

The conclusion is signed by all the head of the enterprise, members of the commission and, if necessary, involved persons (for example, witnesses).

The employee being inspected has the right to familiarize himself with the report and must sign it. If secret production information appears in one way or another, it is necessary to organize familiarization with the document without giving away the secret. In addition, the employee always has the opportunity to challenge the result in court.

An official inspection is carried out by decision of the employer’s representative or by written application of a civil servant.

When conducting an internal audit, the following must be fully, objectively and comprehensively established:

a) the fact that a civil servant has committed a disciplinary offense;

b) the guilt of a civil servant;

c) the reasons and conditions that contributed to the commission of a disciplinary offense by a civil servant;

d) the nature and extent of harm caused to a civil servant as a result of a disciplinary offense;

e) the nature and extent of harm caused to a civil servant as a result of a disciplinary offense;

f) the circumstances that served as the basis for the civil servant’s written application to conduct an internal audit.

The representative of the employer who appointed the internal inspection is obliged to monitor the timeliness and correctness of its implementation.

Conducting an internal audit is entrusted to the division of the state body on issues of civil service and personnel with the participation of the legal (legal) department and the elected trade union body of this state body.

A civil servant who is directly or indirectly interested in its results cannot participate in an internal audit. In these cases, he is obliged to contact the representative of the employer who ordered the internal inspection with a written application for his release from participation in this inspection. If this requirement is not met, the results of the internal audit are considered invalid.

The internal audit must be completed no later than one month from the date of the decision to conduct it. The results of the internal inspection are communicated to the representative of the employer who ordered the internal inspection in the form of a written report.

A civil servant in respect of whom an internal audit is being carried out may be temporarily removed from the position being replaced in the civil service for the duration of the internal inspection, while maintaining the salary for the position being replaced in the civil service for this period. Temporary removal of a civil servant from the position being filled is carried out by the representative of the employer who ordered the official inspection.

A civil servant subject to an internal audit has the right to:

a) give oral or written explanations, submit statements, petitions and other documents;

b) appeal the decisions and actions (inactions) of civil servants conducting an internal inspection to the representative of the employer, the employer who ordered the internal inspection;

c) upon completion of the internal inspection, become familiar with the written conclusion and other materials based on the results of the internal inspection, unless this contradicts the requirements of non-disclosure of information constituting state and other secrets protected by federal law.

The written conclusion based on the results of the internal audit shall indicate:

a) facts and circumstances established as a result of the internal audit;

b) proposals to take a disciplinary sanction against a civil servant or not to apply a disciplinary sanction to him.

A written conclusion based on the results of the internal audit is signed by the head of the department of the state body for civil service and personnel issues and other participants in the internal audit and is attached to the personal file of the civil servant in respect of whom the internal audit was carried out.

In accordance with this federal law, an internal audit is carried out in each case of violation of official discipline.

The decision to organize an internal audit of a civil servant, regardless of whose initiative it is carried out, is made in the form of an appropriate act (order, regulation). The act indicates: the facts that served as the basis for the decision to organize an internal audit; composition of persons conducting the inspection, indicating positions, surnames, first names and patronymics; position, surname, name and patronymic of the person in respect of whom the inspection was carried out; start date and timing of the internal audit.

The representative of the employer who appointed the internal inspection must take into account the following circumstances when determining the composition of the inspectors:

a) the inspectors include representatives of the division of the state body on issues of civil service and personnel with the participation of the legal (legal) division and the elected trade union body of this state body;

b) the inspectors do not include: an employee in respect of whom materials were received that served as the basis for a decision to organize an internal audit in a state body; a relative of the person in respect of whom the inspection is being carried out; an employee directly subordinate in service to the person in respect of whom the audit is being carried out; other persons, by decision of the head of the state body;

c) if a trade union body has not been created in a state body, then the inspection is carried out without the participation of trade union workers.

Those conducting the audit should be interested in identifying the objective truth of the facts of the audit. If a person directly or indirectly interested in its other results participates in an internal inspection, the results of the internal inspection are considered invalid, the composition of the inspectors is reorganized and a repeat inspection is carried out.

An internal audit is carried out for the purposes of:

· establishing the presence or absence of the very fact of an unlawful act by a civil servant;

· establishing the circumstances, causes and conditions of violation by an employee of the requirements of the legislation of the Russian Federation and legal acts of a state body;

· identifying the specific person who committed the offense and other persons involved in its commission;

· establishing the employee’s guilt;

· determining the extent of damage caused to a government agency in connection with the offense;

· developing proposals on measures of disciplinary or other liability of a civil servant for a violation;

The verification must be completed within a month. The inspectors work to control the employer's representative and, upon completion of the inspection, inform him of its results in writing. The law does not provide for the possibility of extending an official inspection.

A representative of the employer, at the proposal of the unit conducting the official inspection, by order of a government agency, may temporarily (for the duration of the inspection) suspend a civil servant from performing official duties. When a civil servant is temporarily suspended from performing official duties, measures must be taken to prevent his unauthorized access to official documents and materials, computer and office equipment. At the same time, measures are taken to ensure the normal operation of the unit conducting the internal audit and the impossibility of influencing its members or impeding its work in any other way.

The suspension of a civil servant for the period of an official review is carried out while maintaining his salary.

A civil servant subject to an internal audit is provided with guarantees of his right to an objective consideration of the circumstances of the case. A civil servant has the opportunity to actively participate in the proceedings of the case: give oral and written explanations; provide documents and materials; submit applications for the recusal of members (or a member) included in the unit conducting the internal audit; get acquainted with the materials of the internal inspection and the conclusion on its results in relation to the violation committed; during an internal inspection, contact a representative of the employer with complaints about unlawful actions of members of the unit conducting the internal inspection, presenting relevant arguments or evidence.

The internal audit ends with the preparation of a conclusion based on the materials of the internal audit, which must meet the requirements. The results of the internal audit, duly documented in the form of a written conclusion, are attached to the personal file of the civil servant.

An internal audit is carried out by the management of companies or organizations. This is an extremely rare situation, but very serious. Any minor problems that may arise with one or another employee do not require such extreme measures. As a rule, it is usually enough to simply have an impressive and serious conversation with subordinates so that similar situations do not arise in the future (or, at least, are minimized).

A serious and thorough internal audit is carried out only when serious problems have arisen due to the actions of an employee of an enterprise, organization or company. There can be quite a lot of such factors, and the main ones will be discussed in more detail below. It should be remembered that an internal audit is carried out by decision of an entrepreneur, employer or other managerial person not in all cases. In some situations, a written statement from one of the employees will be enough to activate this process.

Causes

There are no strictly listed principles and factors that will indicate how an internal audit of employees is carried out. The same is true for the probable causes of the problem. In most cases, only large financial losses of the company can provoke an audit. This is true of all private firms or organizations, because for them income is the basis. However, there are other reasons, many of which can be much more serious and significant. For example, this could be a major theft of corporate property. Naturally, this does not apply to pencils or pens, which many office workers deliberately or accidentally take home with them.

It’s another matter if the employee responsible for the safety of property in the warehouse successfully traded it without the permission of the employer and the owner of the goods. This is already a serious problem, but it can also be included in the list of financial losses. It should be noted that there are situations that are much worse. For example, due to an oversight by a worker, another person (employee or not - in this case it does not matter) suffered serious damage to his health or even died. This can happen for many different reasons, but the very fact that such a situation arose and led to the death of a person is already very serious. The direct consequence is that the internal audit is carried out not only by the employer, but also by law enforcement agencies, and possibly also by some other authorities.

Initiators

As mentioned above, most often the immediate superior management begins the inspection. For example, a company has a certain employee, due to whose actions (or inaction) the company suffered significant losses. Due to the fact that the internal audit is carried out by decision of the head of the organization (or branch), the head of the department writes a memorandum addressed to him. In it, he is obliged to describe the situation that has arisen in as much detail and impartially as possible, the degree of guilt of the employee and point out any details that, from his point of view, may affect the final result. This is the simplest and most common example.

But there are also situations when the head of the department himself is to blame, or he deliberately “covers up” for another employee, refusing to start proceedings. In this case, any of the employees has the right, on their own behalf, to write a memorandum similar to that described above, addressed to senior management. This approach can be very useful, but it is always better to first figure out whether there is a certain group of people in the team who will shield each other in any way. That is, it is likely that contacting senior management directly will also not be effective. You will have to either come to terms with it or find evidence that is guaranteed to be taken into account.

Control

The fact of who will exercise control also depends on the specific organization in which the problem arose and what exactly it is. For example, when an internal audit is carried out in a police department, state bodies will provide general management, clarify information, and so on. But in a similar situation that arises at an enterprise, control can be carried out by the audit department, personnel, internal security service, and so on. Naturally, how an internal audit is carried out in the Ministry of Internal Affairs, Department of Internal Affairs, the administration of the city mayor or a small company does not play a significant role.

The final result and the speed of its appearance are important. The inspection should involve precisely those departments, bodies or government officials who can find the problem in a minimum period of time without any discounts on who exactly is the culprit. For example, if the problem is theft, then the audit department is best able to handle it. But if the main violation was the absence of an employee in his place, it is better to involve a personnel selection service (no matter what it is called at different enterprises). If a security breach occurs (information leakage, presence of unauthorized persons in a closed facility, etc.), then the department that specializes in this will best deal with it. This is true in all other situations without exception.

Interested people

In any situation there is a certain group of people who are interested in one or another result. These may be colleagues of the culprit or comrades who sympathize with him, who want the mistake not to be proven. They are all required to independently write statements asking to be removed from the inspection, indicating the reasons. The employer is obliged to take these documents into account, and if this is really necessary, remove such employees for a while while maintaining their wages. Naturally, they cannot control the progress of the inspection or themselves be part of the commission to investigate the violation.

The problem is that in many cases it is almost impossible to identify all persons who are in one way or another interested in various audit results without their personal participation. That is, if a person does not want to independently write the appropriate report addressed to the manager, but there is a suspicion that he still has some kind of interest in the problem, it is better to exclude him from the investigation process.

Deadlines

An internal audit of the relationship is carried out strictly within one month from the date of registration of the document initiating it. For example, if it was then, as soon as the incoming number is assigned to it and the date is indicated, the countdown immediately begins. The situation will be similar if the start of the inspection was given through the publication of a specific management order. It should be noted that this period does not include the period when the employee was sick, on vacation, and so on.

After the final decision is made, it must be agreed upon by the representative body formed by the employees, and the approval period is also not included here. But it still should not exceed 6 months. Regardless of how and when an official inspection is carried out after the fact, it is also possible to punish the culprit only within a certain period of time. So, for example, a violation of discipline is considered relevant for the same 6 months. But if the reason for the inspection was serious financial losses or something similar, then the period increases to two years.

Removal of the culprit

As mentioned above, an internal audit is carried out in cases of theft, significant misconduct and similar reasons. Usually there is no need to prove anything for a long time. But sometimes identifying all the factors and details can take a very long time. For the entire period of the investigation, the potential culprit must be removed from his position, but he will still have to pay his salary.

In the case when an internal inspection is carried out by decision of a representative of the employer, immediately at the moment it begins, a corresponding document is drawn up, directly indicating that the potential culprit is obliged to cease his current activities until a decision is made. In general, the situation will be similar when ordinary employees become the initiators, but in this case, it is the management that must draw up and sign the document.

Rights

All potential perpetrators have certain rights, which no one can deprive. So, while the internal audit is being carried out, they can explain various points in any form, clarify information, write reports, and so on. Naturally, they may refuse to give an explanation, but in this case it will automatically be considered that they are obstructing the investigation. That is, such actions will only worsen the situation. The official verification of a civil servant is carried out in exactly the same way as a state employee, so their rights will be identical.

The second right is the opportunity to appeal the final decision in court or any other higher authorities. That is, if a person is really confident that he is right, and he is made the culprit, he can try to prove the opposite if for some reason he was unable to do this as part of the verification. The last thing he has the right to is to find out the official result of the investigation. True, there is an exception. For example, if this document contains secret information, then they may not be allowed to read it. Sometimes those areas where such data is present are somehow closed, confiscated, and so on. That is, familiarization with the details, albeit not in full, still becomes possible, but most often the final decision is simply announced, with which you can agree or refute.

First stage

To better understand all the features and progress of the verification, the entire process can be divided into several steps. So, the very first stage is drawing up a report or order. At this step, it does not matter in what cases the internal check is carried out, since it is identical for absolutely all situations. There must always be some initiator who can describe in detail what happened, provide the necessary information, and so on. It is best to immediately provide documentary evidence of guilt and describe the problem in as much detail as possible.

It should be borne in mind that the investigation, review and internal review are carried out within a month. That is, you need to take care that during this period it does not lose its relevance, does not disappear in an unknown direction, and so on. For example, if documents are stored electronically, it is better to duplicate this on different media, because in theory it is possible to gain access to the data storage. This will prevent the necessary information from being deleted. The same applies to video files or other similar information. In some cases, it is better to play it safe and prepare in advance for troubles or loss of data than to subsequently not be able to prove that you are right and the fact of the violation itself.

Formation of the commission

Due to the fact that the internal audit is carried out by decision of the company’s management, it also assembles a special council that will monitor the progress of the investigation and make the final decision. This is an important stage that requires great attention. The bottom line is that the commission should in no way include persons interested in one or another result of the audit. Even if it is minor personal interest, sympathy for the potential culprit, or any other similar factors.

It must always be remembered that if during the investigation it turns out that any person was an interested party, then the entire investigation is considered invalid. We'll have to start over. Often the commission includes heads of different departments, employees who did not communicate with the potential culprit, and so on. Who exactly will be its member can only be decided by the leader, but he must also rely on logic. If he is one of the interested parties, then another person will be involved in forming the commission.

Explanation

All subsequent actions can be reduced to one simple description - testifying. That is, when an internal audit of civil servants is carried out truly correctly and taking into account all possible factors, the first thing that needs to be done is to question the potential culprit. It is advisable that he put his explanations and any other information in writing. It is likely that he has his own vision of the problem and evidence that he actually had nothing to do with its occurrence. This is not uncommon in teams where many people compete with each other for one place. Some people do this adequately, simply improving their personal performance, but others prefer to go a different route, fabricating evidence, framing a person, and so on.

In addition to the direct possible culprit, who has already been removed from office and has given his explanations, they should also be demanded from other persons. It is necessary to take into account everyone who can reasonably express their opinion about the problem that has arisen. Often, the accuser and potential culprit independently identify the wrong employees or other people who can say something in their defense or confirm some important information. But we can’t stop at this list. The more information is collected, from a survey of enterprise employees to video recordings from surveillance cameras, the more adequate and correct the final decision will be.

Inspection report

An internal audit is carried out when problems arise. But this does not mean that there must be a culprit. All this is reflected in the final report-decision of the previously formed commission. In fact, there may be only a couple of points that will smoothly flow into each other. So, in the first place are all the studied facts, evidence, descriptions, confirmations and similar information. You should not immediately indicate the point of view or opinion of the report writer (or any other persons) if this does not in any way affect the final result. Only dry information that gives the maximum understanding of the problem.

After all the circumstances are clear, there should be information about whether the specified employee is really guilty, of what exactly, and what punishment will follow. It is logical that the document is drawn up in writing. It must be signed by all members of the commission, the head and, possibly, other persons who participated in the investigation in one way or another. In some cases, it is necessary that all employees who testified also write that all the information was submitted correctly, there are no complaints, the data was recorded correctly, and so on.

Results

Taking into account all the information that was indicated above, it becomes clear in what cases an internal audit is carried out, who should control it, carry it out, initiate it, and so on. You should never rely on the opinion of only one side of the issue. It should always be taken into account That is, the absence of evidence does not indicate the employee’s guilt. At the same time, the initiator must understand that if he cannot fully confirm his report, then no punishment will follow. But the relationship with the allegedly guilty employee will be seriously damaged. Only in cases of truly significant violations, which are not particularly problematic to confirm, does it make sense to launch an internal investigation. Otherwise, most likely, guilt will not be proven.

Conducting an internal audit of an employee in the public service is regulated by Law No. 79-FZ dated July 27, 2004 “On the State Civil Service” and other regulations. With regard to employees of commercial companies, the procedure for organizing it is not specified in legislative documents. However, this does not mean that internal audits are not carried out in ordinary companies. It is not only possible, but often necessary to establish the guilt or innocence of the employee.

When is an internal audit carried out?

It is advisable to organize an internal audit (internal investigation) under the following circumstances:

When the action or inaction of a subordinate (as part of the performance of job duties) may lead to his dismissal at the initiative of management - on the basis of one of the paragraphs of Article 81 of the Labor Code. For example, a school teacher committed an immoral act or an accountant was found to have a deficiency.

If an employee needs to be held financially liable for damage caused to the employer. The fact of damage (loss, theft) must be identified and recorded by the inventory commission.

The employee has committed a serious disciplinary offense, which may result in punishment, up to and including dismissal (Article 192 of the Labor Code). Such an offense, in particular, is considered absenteeism or showing up to work while drunk.

It was discovered that when applying for a job, the employee provided incomplete or unreliable information about himself. For example, he hid that he had medical contraindications that did not allow him to work in his position. Or provided a “fake” diploma.

If there was an accident at work.

In these and other cases, during the internal audit, the actions committed by the employee or his inaction are carefully examined.

How to conduct an internal audit of an employee

Since the procedure for conducting such checks in commercial organizations is not regulated by law, companies should develop it independently and document it in local regulations. For example, in the “Regulations on the organization of internal inspections at work”.

When organizing an inspection, you should try to carry it out as quickly as possible. So, if it concerns a disciplinary offense committed by an employee, then according to the Labor Code (Article 193), the employer has the right to impose a penalty within a month from the day he learned about the violation. That is, within this period it is necessary to have time to conduct an inspection and punish the employee (if there are grounds for this).

An internal audit of an employee is carried out on the basis of an order issued by the head of the organization. The reason for it is a written signal about the identification of a violation or other circumstance requiring an internal investigation. Typically, such a signal is a memorandum from one of the subordinates, an inventory act, an appeal from a citizen (for example, a submitted claim) or another document.

The order should indicate:

what was the reason for the inspection;

persons responsible for its organization and their powers;

when is the internal audit carried out?

what document is drawn up based on its results?

The commission is formed at the discretion of management. As a rule, it includes employees of the personnel department (personnel), internal security department, legal and/or financial department (accounting).

What facts are established during the inspection?

An internal audit is carried out to reliably establish:

whether an unlawful act was committed;

what was it expressed in;

what consequences did it lead to?

the circumstances of its commission (time, place, etc.);

who is to blame for what happened (indication of a specific employee);

the degree of his guilt;

motives, reasons for the employee’s actions (or inaction).

The employee subject to inspection is required to provide written explanations.

The internal inspection must be completed by drawing up a written conclusion or act, which is signed by the commission members. The document sets out the fact of the violation, the date it was committed, reflects the composition of the commission, the period of the investigation and the evidence of guilt identified. Conclusions are drawn about the guilt of a particular person, and attention is drawn to the presence/absence of outstanding penalties received earlier. The conclusion may contain a proposal on what disciplinary sanction should be applied to the employee who committed the violation. All supporting documents are attached - official/reports, explanations, inventory reports, expert opinions, etc.

If, during an internal audit, a criminal offense is discovered in the actions of an employee, the materials are sent to law enforcement agencies.

1. An official inspection is carried out by decision of the employer’s representative or by written application of a civil servant.

2. When conducting an internal audit, the following must be fully, objectively and comprehensively established:

1) the fact that a civil servant has committed a disciplinary offense;

2) the guilt of a civil servant;

3) the reasons and conditions that contributed to the commission of a disciplinary offense by a civil servant;

4) the nature and extent of harm caused to a civil servant as a result of a disciplinary offense;

5) the circumstances that served as the basis for the written application of the civil servant to conduct an internal audit.

3. The representative of the employer who appointed the internal inspection is obliged to monitor the timeliness and correctness of its conduct.

4. Conducting an internal audit is entrusted to the division of the state body on issues of civil service and personnel with the participation of the legal (legal) unit and the elected trade union body of this state body.

5. A civil servant who is directly or indirectly interested in its results cannot participate in an internal audit. In these cases, he is obliged to contact the representative of the employer who ordered the internal inspection with a written application for his release from participation in this inspection. If this requirement is not met, the results of the internal audit are considered invalid.

6. The internal audit must be completed no later than one month from the date of the decision to conduct it. The results of the internal inspection are communicated to the representative of the employer who ordered the internal inspection in the form of a written report.

7. A civil servant in respect of whom an internal audit is being carried out may be temporarily removed from the position being replaced in the civil service for the duration of the internal inspection, while maintaining the salary for the position being replaced in the civil service for this period. Temporary removal of a civil servant from the civil service position being filled is carried out by the representative of the employer who appointed the official inspection.

8. A civil servant subject to an internal audit has the right:

1) give oral or written explanations, submit statements, petitions and other documents;

2) appeal the decisions and actions (inaction) of civil servants conducting an internal inspection to the representative of the employer who ordered the internal inspection;

3) at the end of the internal inspection, become familiar with the written conclusion and other materials based on the results of the internal inspection, unless this contradicts the requirements of non-disclosure of information constituting state and other federally protected information