Azerbaijan, Baku, Dec. 5 / corr Trend U.Ismayilova /
All self-government bodies in Azerbaijan are committed to establish internal audit bodies by Jan. 1, 2010. Similar bodies exist in other establishment liable to obligatory audit, Adviser to Azerbaijani Chamber of Auditors Head on methodic issues Najaf Talibov said in an interview with Vergiler newspaper.
"Establishment of domestic audit bodies is specified in the law on internal audit," Talibov said.
The researches carried out by the Chamber of Auditors jointly with the Taxes Ministry revealed that Azerbaijan has 26,460 facilities, which should pass internal audit. Only 2,145 or 8.2 percent of economic subjects passed audit for the results of 2008, Talibov said.
There is difference in auditing municipalities' activities per regions of Azerbaijan.
"Thus, the figure equal 10 percent in Sumgayit, Ganja, Absheron, Khizi, Siyazan, Hajigabul, Gazakh districts and 90 percent in Astara, Salyan, Devechi, Lankaran," Talibov underscored.
The figure is less than 20 percent in Gusar, Khachmaz, Shamakhi, Yardimli, Lerik, districts.
The highest activity in passing the internal audit was registered in regions entering the territory of tax administrations of Baku - 2, 5, 8, 11, 13, 14.
Regarding the declination of several self-government bodies from internal audit Talibov said that it meets the interests of heads of municipalities, who do not ensure transparency in financial reports.
Talibov spoke about importance of taking measures on all who decline from audit. The problem exists not only in Azerbaijan, but in all post-Soviet countries. To solve this problem many countries take measures on ensuring efficiency of the law, apply fine and administrative sanctions, which in its turn bring positive results. These measures considerably encouraged auditing. For instance, the figure increased by 10 times in Uzbekistan, he added.
Speaking about measures undertaken by the Chamber of Auditors to encourage internal auditing the country Talibov said that the Chamber studied experience of around 30 countries in improving legislative and legal base and developed and submitted to relevant agencies a draft law on Auditor activities.
The Chamber got a permit from the International Audit Federation to publish the international audit standards in Azerbaijani. With regard to study the leading countries' experience, the Chamber concluded over 200 agreement on cooperation, providing real conditions for wider cooperation and exchange of experience.
The Chamber is a full member of the International Federation of Accountants (IFAC), Talibov said.
The Chamber of Auditors organizes retraining courses and workshops dedicated to advanced experience of foreign countries.
The Chamber developed Rules on audit quality control in line with the directive 8 of the European Union and IFAC and takes specific actions to establish a committee on quality control as a collegial agency of the Azerbaijani Chamber of Auditors," Talibov added.
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