Russian Railways is a dynamically developing nationwide vertically integrated transport company.
Russian Railways should best practice and standards corporate governance and recognizes it as a necessary condition for the effectiveness and success of its financial and economic activity, raise investment attractiveness company and its subsidiaries, as well as ensuring that the reform is carried out properly railway transport. Since 2005 Russian Railways has been a member of the non-profit partnership National Council for Corporate Governance.
At present, Russian Railways has practically formed the main corporate governance mechanisms inherent in leading public companies. Leading Russian expert organizations in the field of corporate governance confirm that Russian Railways has achieved high results in the field of corporate governance.
The Company continues to work continuously to improve the corporate governance system based on Russian and international standards and best practice in corporate relations.
Principles of corporate governance in Russian Railways
1. Ensuring the protection of shareholder rights
The company has a practice of holding tenders for the supply of goods or services by Russian Railways, which increases the protection of the interests of the shareholder.
The extended powers of the board of directors to approve transactions ensure the safety of assets and enable the shareholder's representatives on the board of directors to assess the economic feasibility of a transaction with large assets proposed by the executive body.
Russian Railways has adopted the practice of engaging an independent appraiser in transactions with property, in the sale of blocks of shares in subsidiaries and affiliates.
Reputable Russian and foreign auditing companies are involved as an external auditor of Russian Railways, which ensures a high level of reporting reliability. The auditor is selected by open competition. The practice of rotating external auditors at least once every five years has been adopted.
The regulation of the circulation of insider information is enshrined in internal document of the company - the Regulation on Information Policy, which gives the shareholder reasonable confidence in the proper protection of his rights.
The company has been making regular dividend payments to its shareholder since its inception.
2. Efficient operation of management and control bodies
The company has a practice of concluding that regulates social and labor relations and guarantees the provision of social benefits to employees of Russian Railways and their families. Its implementation is regularly monitored.
7. Efficient subsidiaries management system
Russian Railways manages through corporate methods. Corporate management of subsidiaries and affiliates is carried out through the participation of representatives of Russian Railways in general meetings shareholders, boards of directors and audit commissions of subsidiaries and affiliates.
The interests of the parent company in the activities of subsidiaries are realized in the development and implementation of uniform corporate governance standards. Uniform standards ensure the creation of a single legal space in the holding, the implementation of common strategic goals and contribute to the convenience of the management bodies of all companies included in the holding, as well as reducing overall management costs.
Russian Railways attaches great importance to dialogue with other shareholders and members of its subsidiaries, striving to take their interests into account as much as possible.
JSC "RUSSIAN RAILWAYS"
ORDER
About the Regulations on the organization internal audit in the Russian Railways holding
1. Adopt for management the Regulations on the organization of internal audit in the Russian Railways holding, approved by the decision of the Board of Directors of Russian Railways (Minutes No. 22 of December 7, 2015), hereinafter referred to as the Regulations.
2. Heads of the Department for Management of Subsidiaries and Dependent Companies Davydov A.Yu. and the Center for Corporate Governance of the Suburban Complex Belyankin A.Yu. to initiate the holding by subsidiaries of Russian Railways of corporate events for the adoption of the Regulations to the management.
3. Recognize as invalid the Regulation on the organization of internal audit in the Russian Railways holding, approved by JSC Russian Railways on July 6, 2014 N 286.
President of Russian Railways
O.V. Belozerov
Regulations on the organization of internal audit in the Russian Railways holding
I. General provisions
1. This Regulation determines the goals, objectives, status and procedure for organizing internal audit in the Russian Railways holding, as well as the powers and responsibilities of the internal audit unit and other participants in internal audit.
2. Conducting internal audit in Russian Railways is entrusted to the Zheldoraudit Internal Audit Center, a structural subdivision of Russian Railways (hereinafter referred to as the Zheldoraudit Center).
The internal audit division of JSC "Russian Railways" is created and liquidated on the basis of the order of the President of JSC "Russian Railways".
3. This Regulation applies to subdivisions of the management apparatus of Russian Railways, its branches, other structural subdivisions of Russian Railways (hereinafter referred to as subdivisions of Russian Railways).
In the subsidiaries of Russian Railways, this Regulation is implemented through corporate procedures in accordance with the law Russian Federation and regulatory documents of Russian Railways.
The issue of organizing internal audit in the subsidiaries of Russian Railways is considered by the management bodies of the subsidiaries in accordance with founding documents and other documents defining the features of the work of a particular company.
Conducting internal audit in subsidiaries of Russian Railways is entrusted to the internal audit divisions of the respective subsidiaries.
4. Changes to this Regulation are made in the event of conditions or events that have a significant impact on the activities of internal audit, including:
- changing the goals, objectives and functions of internal audit;
- change in powers and the emergence of significant restrictions in the activities of internal audit;
- based on the results of assessing the quality of internal audit activities;
- Significant changes in the activities and structure of the Russian Railways holding.
The director of Russian Railways for internal control and audit and the head of the Zheldoraudit Center periodically consider the need to amend these Regulations.
Changes may also be initiated by the President of Russian Railways, the Board of Directors of Russian Railways, the Audit and Risk Committee of the Board of Directors of Russian Railways, the Vice President of Russian Railways, which is in charge of internal audit issues. The organization of the development and preparation of proposals for amendments to this Regulation is entrusted to the head of the Zheldoraudit Center.
Coordination and approval of changes are carried out in accordance with the procedure established by Russian Railways.
5. This Regulation has been developed taking into account the requirements of federal laws and other regulatory legal documents of the Russian Federation, the conceptual framework for the professional practice of the Institute of Internal Auditors insofar as it does not contradict Russian legislation, international and domestic best practices in the field of internal audit, guidelines and recommendations in the field of internal audit of the Ministry economic development Russian Federation ( federal agency on state property management) and normative documents of Russian Railways.
6. The following terms and concepts are used in this Regulation:
- audit evidence - information obtained during the audit, and the result of the analysis of this information, on which the conclusions based on the results of the audit are based;
- audit procedure - a set of professional actions to collect audit evidence to achieve the objectives of the audit;
- business process - a stable purposeful set of interrelated actions (sequence of work) carried out in order to create a specific product or service;
- executive management bodies of Russian Railways JSC - President of Russian Railways JSC, Management Board of Russian Railways JSC;
- conflict of interest - any situation in which the personal or professional interest of an employee of the internal audit unit may lead to improper performance by him official duties;
- audit model - a list of objects of internal audit (business processes, activities, individual projects or initiatives, divisions, business units, responsibility centers, etc.) depending on the approach chosen in the company to their structuring for the purposes of internal audits;
- company - JSC "Russian Railways" and (or) a subsidiary of JSC "Russian Railways";
- the object of internal audit - subdivisions of the management apparatus of Russian Railways, its branches and other structural subdivisions, subsidiaries of Russian Railways (in in due course), other responsibility centers, as well as activities, business processes, individual projects or initiatives for which internal audits are carried out;
- internal audit unit - Internal Audit Center "Zheldor-audit" - a structural unit of Russian Railways or an internal audit unit of a subsidiary of Russian Railways;
- procedures internal control(control procedures) - a set of actions and measures aimed at preventing, limiting and preventing risks in the financial and economic activities of Russian Railways (a subsidiary of Russian Railways);
- internal control system - a set of organizational measures, methods, procedures, norms corporate culture and actions taken by the company (by the board of directors, other management bodies, management and other employees) to achieve an optimal balance between the growth of the company's value, profitability and risks, to ensure financial stability, efficient conduct of business activities, safety of assets, compliance with the law, the charter and regulatory documents of the company, timely preparation of reliable reports;
- a system of internal corporate standards for audit activity - a set of interrelated regulatory documents that create conditions for organizing and conducting an effective internal audit in the Russian Railways holding;
- risk management system - a set of interrelated procedures, methods and relevant risk management tools of Russian Railways (a subsidiary of Russian Railways).
II. Definition, goals and objectives of internal audit
7. Internal audit is a process aimed at assisting the board of directors and executive management bodies in improving the efficiency of company management, improving its financial and economic activities through a systematic and consistent approach to the analysis and evaluation of the risk management and internal control system, as well as corporate governance practices as tools for providing reasonable confidence in achieving the goals set for the society.
8. The purpose of internal audit is to provide independent and objective information board of directors and executive management bodies on the state of financial and economic activities, reliability and efficiency of risk management systems, internal control and corporate governance practices in the company and its subsidiaries in order to maintain financial stability, improve the efficiency and effectiveness of business processes, improve performance and achieve the set in front of a society of goals.
At the same time, divisions of Russian Railways and subsidiaries of Russian Railways are responsible for building internal control and risk management systems, including identifying and assessing risks, developing and implementing risk management measures.
9. The main tasks of internal audit are:
- organizing and conducting inspections aimed at improving the efficiency and effectiveness of the business processes of the Russian Railways holding, the reliability of reporting, the safety of assets, compliance with the requirements of the legislation of the Russian Federation and regulatory documents of Russian Railways and its subsidiaries;
- systematic and consistent assessment of the reliability and effectiveness of internal control and risk management systems, as well as assessment of corporate governance practices;
- timely provision of the management of Russian Railways (a subsidiary of Russian Railways) with reliable information on the state of financial and economic activities, the efficiency of business processes, the reliability of internal control and risk management procedures, as well as corporate governance in the subdivisions of Russian Railways (subsidiary JSC Russian Railways);
- development of proposals and recommendations for improving activities, increasing the reliability and efficiency of the risk management and internal control system, corporate governance practices of the audited object and (or) society as a whole.
10. To assess the effectiveness of the internal control system, internal audit conducts an audit, including:
- compliance of the goals of business processes, projects, departments with the goals of society, ensuring the efficiency, reliability and integrity of business processes and information systems, including the reliability of procedures for countering illegal actions, abuses and corruption;
- compliance of the results of the functioning of business processes and the activities of departments with the goals set;
- ensuring the reliability of accounting (financial), statistical, managerial, production and other reporting;
- the adequacy of the criteria established for the analysis of the degree of fulfillment (achievement) of the set goals;
- to identify deficiencies in the internal control system that did not allow (do not allow) the business process, division or society as a whole to achieve its goals;
- the results of the implementation of measures to eliminate violations, shortcomings and improve risk management and internal control systems;
- efficiency and expediency of resource use;
- ensuring the safety of assets;
- compliance with the requirements of the legislation of the Russian Federation and regulatory documents of Russian Railways (subsidiaries of Russian Railways).
11. To assess the effectiveness of the risk management system, internal audit conducts an audit, including:
- sufficiency and maturity of the elements of the risk management system for its effective functioning: goals and objectives, infrastructure, including the organizational structure, automation tools, etc., organization of processes, regulatory and methodological support, interaction of departments within the risk management system, reporting;
- completeness of identification and correctness of risk assessment by departments and responsibility centers;
- the effectiveness of control procedures and other risk management activities, including the efficiency of the use of resources allocated for these purposes;
- analyzes information about realized risks (including violations identified as a result of inspections, facts of failure to achieve goals, cases litigation and others).
12. To assess the effectiveness of corporate governance practices, internal audit conducts an audit, including:
- observance of ethical principles and corporate values;
- the procedure for setting goals, monitoring and controlling their achievement;
- the level of regulatory support and procedures for information exchange (including on issues of internal control and risk management) at all levels of management, including interaction with stakeholders;
- ensuring the rights of shareholders, including in subsidiaries, and the effectiveness of relationships with stakeholders;
- procedures for disclosing information about the activities of the company, including its subsidiaries.
III. Internal audit accountability
13. The Vice-President of Russian Railways, who is in charge of internal audit issues (hereinafter referred to as the supervising Vice-President of Russian Railways), leads the issues and is responsible for the implementation of internal audit in Russian Railways and (in the prescribed manner) in its subsidiaries.
The Supervising Vice-President of JSC "Russian Railways" coordinates the work of the director of JSC "Russian Railways" for internal control and audit, as well as the Zheldoraudit Center.
The director of JSC "Russian Railways" for internal control and audit organizes the work of conducting internal audits in JSC "Russian Railways" and (in the prescribed manner) in its subsidiaries.
The Zheldoraudit Center, which is entrusted with conducting internal audits at Russian Railways, is directly subordinated to the director of Russian Railways for internal control and audit.
The Zheldoraudit Center is managed by the Head of the Center, who is appointed and dismissed by the President of Russian Railways on the proposal of the Director of Russian Railways for internal control and audit and in agreement with the supervising Vice President of Russian Railways, as well as in the prescribed manner with Committee for Audit and Risks of the Board of Directors of Russian Railways.
14. The independence of internal audit in Russian Railways is ensured by delimiting the administrative and functional accountability of the Zheldoraudit Center.
15. Administrative accountability is expressed in the direct subordination of the Zheldoraudit Center to the director of Russian Railways JSC for internal control and audit, the work of which is coordinated by the supervising vice president of Russian Railways JSC.
The administrative accountability of the Zheldoraudit Center to the supervising vice-president of Russian Railways includes, among other things:
- receipt by the supervising vice-president of Russian Railways of reports on the activities of the Zheldoraudit Center;
- consideration and decision-making on the allocation of the necessary funds within the approved budget for the implementation of internal audit;
- administration of strategies, policies and procedures for internal audit;
- providing support in the interaction of the Zheldoraudit Center with divisions of Russian Railways and (in the prescribed manner) with subsidiaries of Russian Railways.
16. The Zheldoraudit Center is functionally accountable to the Board of Directors of Russian Railways (through the Audit and Risk Committee), which means consideration and decision-making at meetings of the Audit and Risk Committee on the following issues:
- approval of the Regulations on the organization of internal audit;
- coordination of the activity plan of the Zheldoraudit Center;
- approval of the annual budget of the Zheldoraudit Center;
- obtaining information on the course of implementation of the activity plan of the Zheldoraudit Center;
- approval of a candidate for the position of the head of the Zheldoraudit Center;
- determination of the remuneration of the head of the Zheldoraudit Center;
- consideration of significant restrictions on powers and other restrictions that could adversely affect the implementation of internal audit.
17. The independence of internal audit in the subsidiaries of Russian Railways should be similarly ensured by separating the administrative and functional accountability of the internal audit unit of the subsidiary.
18. The internal audit divisions of Russian Railways JSC and subsidiaries of Russian Railways JSC do not include divisions and employees whose activities are not related to the implementation of internal audit.
The head of the internal audit unit cannot be assigned duties not related to the implementation of internal audit.
IV. Powers of internal audit
19. The director of Russian Railways for internal control and audit and the head of the Zheldoraudit Center are authorized to:
- participate in meetings of the Board of Directors of Russian Railways, the Audit and Risk Committee on issues of internal audit, internal control, risk management and corporate governance;
- request and receive any information and materials on the activities of Russian Railways and its subsidiaries, necessary for the performance of their duties;
- to get acquainted with the current and long-term plans activities, reports on the implementation of plans and programs, draft decisions and decisions of the Board of Directors of Russian Railways and the executive bodies of Russian Railways;
- bring to the attention of the Board of Directors of Russian Railways, the Audit and Risk Committee and executive bodies of Russian Railways proposals for improving existing systems, processes, standards, methods of doing business, as well as give comments on any issues within the competence of internal audit;
- involve, in accordance with the procedure established by internal regulatory documents of Russian Railways, employees of Russian Railways and third-party experts to perform inspections and other tasks;
- take part in meetings and meetings of the working bodies of Russian Railways and (in the prescribed manner) subsidiaries of Russian Railways, provided that they are not involved in operational activities (committees, commissions, working groups, etc.).
20. The head and employees of internal audit units, within their powers, have the right to:
- request any information from the subdivisions necessary for the audit, receive comments (explanations) to the information provided in writing and orally. In case of failure to provide information or comments (explanations), an appropriate act is drawn up, which is brought to the attention of a higher manager in the prescribed manner;
- make copies of documents, if necessary, use photo and video equipment and other technical means;
- use information resources and databases software, primary documents and other necessary information, accounting, tax, statistical and other reporting of divisions;
- freely inspect any premises, territories of units' facilities during inspections;
- to demand from subdivisions (if necessary) to conduct an unscheduled inventory of property and liabilities;
- as part of the inspections, conduct interviews with employees of departments;
- request and receive the necessary assistance from employees of the units in which the audit is carried out, as well as assistance from employees of other units on audit issues;
- carry out other actions necessary to achieve the objectives of the audit.
21. Heads and employees of internal audit objects during internal audit are obliged to:
- create conditions for the full and effective implementation internal audit, as well as ensuring the safety of working materials;
- provide, at the request of employees of internal audit units, the necessary information, including primary and other documents for hard copy and (or) in electronic form;
- submit conclusions, reports (acts) based on the results of audits conducted by audit organizations, tax and other state regulatory authorities;
- provide access for employees of internal audit units to all information resources used by the object of internal audit;
- provide written explanations on issues arising during the audit;
- provide access for employees of internal audit units to inspected objects and premises;
- take the necessary measures to eliminate identified violations, shortcomings of the internal control and risk management systems, their causes and consequences.
V. Responsibility of internal audit
22. The head and employees of the internal audit unit are responsible in the prescribed manner for the quality and timeliness of the performance of the assigned tasks and functions.
Employees of the internal audit unit must ensure the quality, completeness, reliability and objectivity of the information reflected in the report on the results of the audit.
23. In order to comply with the principle of objectivity and prevent the occurrence of a conflict of interest in the performance of their functions, internal audit employees should not:
- be engaged in the audit of those areas of activity of the units for which they were previously responsible during the year preceding the audit;
- participate in the processes of operational activities and management decision-making;
- develop and implement internal control procedures and risk management processes;
- take part in inspections and other assignments if they have a competing professional or personal interest (financial, property, family or any other interest) in the activities of the audited internal audit entities;
- engage in any activity that could damage their impartiality or be perceived as causing such damage;
- supervise employees of other departments, except for cases when these employees are assigned to participate in the audit.
24. Employees of internal audit units do not have the right to:
- not disclose all material facts known to them, which, if concealed, may distort the data of the report on the results of the audit;
- accept as a gift anything that may harm the professional opinion of an internal audit employee or be perceived as causing such damage.
25. If there is a conflict of interest or if the powers of internal audit are limited:
- employees of the internal audit unit inform the head of the internal audit unit about any restrictions on their powers and emerging conflicts of interest;
- the head of the internal audit unit informs the sole executive body of the company or other authorized official to whom the unit is administratively accountable.
26. Employees of internal audit departments are not allowed to use confidential and insider information, as well as information constituting a commercial secret of Russian Railways (subsidiaries of Russian Railways), obtained as part of audits, for personal interests or in any other way that is contrary to the requirements regulatory legal documents of the Russian Federation or regulatory documents of Russian Railways (subsidiaries of Russian Railways).
Employees of the internal audit unit do not have the right to disclose and transfer the specified information.
27. Rules of conduct for employees of internal audit units and the basic principles that must be observed by them in professional activity, are established in the relevant codes business ethics employees of these departments.
28. Employees of internal audit departments must demonstrate professionalism and a responsible attitude to work, possess the knowledge, skills and competencies necessary to perform their duties, and constantly improve them.
29. Internal audit units develop and implement programs to improve the professional level of their employees.
VI. Interaction of internal audit with stakeholders
30. The Zheldoraudit Center, within the framework of its powers, interacts on issues related to internal audit:
- with the Audit and Risk Committee of the Board of Directors of Russian Railways, subdivisions of Russian Railways, the Audit Commission of Russian Railways, the external auditor of Russian Railways, other internal control and risk management entities, other interested parties, control and other bodies state authorities, local governments, state supervisory authorities;
- in accordance with the established procedure - with audit committees of boards of directors, audit commissions and external auditors of subsidiaries of Russian Railways.
31. The Zheldoraudit Center carries out general coordination of work in the Russian Railways holding on the development and improvement of methodology, new forms and methods of internal audit and participates in:
- creation of internal audit divisions in subsidiaries of Russian Railways and organization of their work;
- approval of candidates for the heads of internal audit departments of subsidiaries of Russian Railways;
- consideration and approval of the work plans of the internal audit divisions of subsidiaries of Russian Railways;
- consideration of reports on the results of internal audit conducted by internal audit subdivisions of subsidiaries of Russian Railways;
- work of audit committees of subsidiaries of Russian Railways (as invited experts);
- the work of the audit commissions of subsidiaries of Russian Railways.
32. The internal audit divisions of subsidiaries of Russian Railways, in accordance with the established procedure, submit reports on the results of internal and external assessments of the quality of the activities of internal audit divisions to the Zheldoraudit Center.
VII. Quality control and evaluation of the activities of the internal audit unit
33. Heads of internal audit units are responsible for the quality of work of these units.
Procedures for quality control of the activities of the internal audit unit should be implemented at all stages of the internal audit. Employees of internal audit units must continuously improve the efficiency and quality of their work.
34. In order to carry out proper quality control and performance evaluation, the internal audit unit develops, approves from the official in whose direct administrative subordination it is located, and implements a quality assurance and improvement program (audit quality assessment and improvement program / quality control program for the work of the internal audit unit ) including:
- continuous monitoring of the quality of activities of the internal audit unit;
- periodic internal assessments of the quality of work of the internal audit unit (self-assessment) carried out once a year (as a rule, based on the results of the implementation of the annual Internal Audit Plan);
- external assessments of the quality of the activities of the internal audit unit, conducted by an independent external expert, carried out at least once every 5 years, in order to obtain an independent opinion on the quality of the internal audit function.
35. On a regular basis, the director of JSC "Russian Railways" for internal control and audit informs the supervising vice-president of JSC "Russian Railways" and the Audit and Risk Committee of the Board of Directors of JSC "Russian Railways" about activities under the program of guarantees and quality improvement, including the results of internal and external assessments of the quality of the activities of the internal audit unit.
VIII. Normative provision of internal audit
36. Internal audit is carried out taking into account the best international and domestic practices and is regulated by the regulatory documents of the system of internal corporate standards for the auditing activities of the Russian Railways holding.
Development of the necessary methodological and methodological support internal audit and keeping it up to date are carried out systematically, on an ongoing basis.
37. The system of internal corporate standards for the auditing activities of the Russian Railways holding includes organizational and administrative documents, standards and practical guidelines for internal audit, which create conditions for the effective conduct of internal audit.
Organizational and administrative documents determine the procedure for work (organization, activities) and the powers of internal audit units, establish uniform, mandatory requirements for the application and implementation of the requirements for the behavior of its employees, as well as the procedure for interaction with divisions of Russian Railways and (in the prescribed manner) with subsidiaries companies of Russian Railways, other interested parties. These include:
- regulation on the organization of internal audit;
- regulation on the internal audit unit;
- code of business ethics for employees of the internal audit unit;
- regulations on the departments of the internal audit unit;
- job descriptions employees of the internal audit unit and other documents.
38. The internal audit standards establish the procedure for the implementation of the main and additional sub-processes, including (but not limited to) activity planning and resource management, preparation for an audit, conducting an audit, processing the audit results, monitoring the implementation of the action plan developed by the internal audit object for test results.
Internal Audit Practice Guides ( guidelines, standard audit programs, etc.) are the methodological foundations for organizing and conducting internal audit in certain areas.
IX. Procedure for organizing and conducting internal audit
39. Based on the audit model, the internal audit division draws up a risk-oriented plan for conducting an internal audit of the most significant areas of the company's activities, its business processes and other objects of internal audit with a high level of risk.
The plan for conducting an internal audit in Russian Railways JSC is formed by the Zheldoraudit Center taking into account the instructions of the President of Russian Railways JSC, the Audit and Risk Committee of the Board of Directors of Russian Railways JSC, the supervising Vice President of Russian Railways JSC and the director of Russian Railways JSC for internal control and audit and is approved by the supervising vice-president of Russian Railways. In addition to scheduled inspections, unscheduled inspections may be carried out on instructions from the President of Russian Railways, the Audit and Risk Committee of the Board of Directors of Russian Railways, and the Supervising Vice President of Russian Railways.
The head of the internal audit unit is obliged to ensure the efficient use of resources to implement the approved plan.
If necessary, the head of the internal audit unit has the right to involve (in accordance with the established procedure) employees of other units, as well as external independent experts, to participate in the audit.
40. Preparation for the audit includes the collection of information about the object of internal audit, the analysis of risk factors and the use of information about significant risks inherent in the object of internal audit and their assessment, as well as the development of audit procedures and other activities necessary to conduct and achieve the goal checks.
41. Conducting an audit implies the implementation of audit procedures, the collection of audit evidence and the formulation of conclusions based on the results of the audit, including a description of violations, risks, deficiencies in internal control systems, risk management and corporate governance practices identified at the object of internal audit, and other activities.
Employees of the internal audit unit should:
- collect, analyze, evaluate and document the necessary and reliable information in an amount sufficient to achieve the objectives of the audit;
- formulate conclusions and recommendations, present the results of the audit based on an appropriate analysis and evaluation of information;
— document relevant information to support the findings and results of the audit.
When conducting inspections at the proper level, internal audit does not guarantee, however, the identification of all violations, risks and shortcomings of the internal control system, risk management and corporate governance practices.
The head of the internal audit unit organizes due control over the audit in order to achieve the set goals and ensure the quality of work.
42. The results of the audit are drawn up in the form of a report, which must be reliable, objective, complete and concise. It is not allowed to include conclusions in the report that are not supported by audit evidence.
The format and content of the audit report may vary depending on the type and purpose of the audit.
The report on the results of the audit is drawn up, as a rule, in 2 copies and signed by the head of the audit and the head of the internal audit object.
The term for consideration and signing of the report by the head of the internal audit object should not exceed 5 days.
If the head of the internal audit object refuses to sign the report or fails to comply with the deadline for signing it, information about this is communicated to the higher head in the prescribed manner.
Objections from the management of the object of internal audit are made in writing. If necessary, the facts stated in the objections can be verified additionally.
Objections not subject to consideration:
- submitted after the signing of the report on the results of the audit;
- not having documentary confirmation by certified copies of primary documents;
- submitted by a person who does not have the authority to act on behalf of the object of internal audit.
43. Bringing the results of the audit to the attention of officials who can ensure their due consideration and develop measures to eliminate violations and shortcomings in the systems of internal control, risk management and corporate governance practices or ensure the implementation of such measures is carried out in the prescribed manner and in accordance with the rules dealing with information containing commercial secrets.
44. After signing the report on the results of the audit, the head of the internal audit object, within the period specified in the report, must ensure:
- consideration of the results of the audit with the participation of the involved managers and employees of the internal audit object;
- development of an action plan based on the results of the audit (hereinafter referred to as the action plan). The action plan specifies the timeframe for the implementation of measures to eliminate violations and shortcomings and improve internal control systems, risk management and corporate governance practices, as well as employees of the internal audit facility responsible for their implementation. Measures should be aimed at eliminating the causes and consequences of identified violations and shortcomings, improving the systems of accounting and control of financial flows and material resources, prevention of financial risks and loss of income, mobilization of economic reserves;
- sending (in accordance with the established procedure) the action plan approved by the head of the internal audit object to the internal audit unit;
- timely submission (in the prescribed manner) to the internal audit unit of information on the implementation of measures and documents confirming their implementation.
The internal audit unit organizes regular monitoring and systematic control of the implementation by internal audit entities of measures to eliminate violations and shortcomings identified during inspections, improve internal control and risk management systems in order to assess their effective implementation or confirm that the top executive management has accepted the risk in case of refusal to implement measures .
Registration of measures developed by internal audit entities is carried out by the internal audit unit as such information becomes available and is controlled by deadlines. The status of the implementation of activities is usually updated on a quarterly basis. Systematic monitoring of the implementation of measures implies verification of their actual implementation and achievement of the declared effect from the implementation.
The results of the implementation of activities, if necessary, can be additionally verified as part of separate audits by the internal audit unit.
Electronic text of the document
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railroad economics,
No. 4, 2016
Distinguish between external and internal audit. An external audit is an independent control of a particular activity of an enterprise, which is carried out by specialists invited from the outside and certified in the field of accounting, control and analysis of this activity, who have the appropriate licenses or certificates for the right to conduct the relevant audit activities. External audit carried out by an organization independent of the audited subject.
Internal audit is the control over compliance with the established procedure for accounting and functioning of any management system established at the enterprise. This type of audit is organized by the management of the enterprise and carried out in its own interests. In other words, internal audit is one of the ways to control the performance of individual units. management structure or specific enterprise services. The functions of internal audit can be performed both by individual auditors invited from outside or working in the state of the enterprise, and by audit teams audit commissions or auditors auditors appointed for these purposes by the management of the enterprise.
Internal audits of the OMS at Russian Railways are carried out on a scheduled and unscheduled basis.
Carrying out scheduled audits of the OSMS includes the formation of an annual program for conducting internal audits, putting into operation, ensuring control over implementation.
Unscheduled audits may be conducted for the following reasons:
Deterioration of H&S indicators;
Changes in the structural unit (reorganization, development of new types of services);
· Order of the management of Russian Railways.
Today, such a service as an audit of labor protection is becoming more and more in demand, since the optimization of work on the implementation of labor protection and the timely identification of shortcomings in this process ultimately has a positive effect on the efficiency of the enterprise. In this regard, many managers of the enterprise seek to invite qualified specialists who will qualitatively conduct an audit of labor protection and help to properly organize the workflow at the enterprise. And, as you know, good conditions work and safety is a guarantee of conscientious attitude of employees to their work and increase of labor efficiency. In addition, an occupational safety audit is a way to avoid sanctions due to non-compliance with the law, which can be identified at the enterprise during the audit.
Auditing at railway transport enterprises is regulated by the following documents:
1. STO RZD 1.15.002–2008 Occupational safety management system in Russian Railways JSC General provisions.
Checking the state of labor protection
Checking the state of labor protection includes monitoring the state of conditions and labor protection and monitoring the functioning of the OSMS, which are carried out periodically in all divisions of Russian Railways.
Control over the state of working conditions and labor protection in Russian Railways is carried out by the heads and specialists of the CBT, divisions of the management apparatus of Russian Railways, railways, other branches and structural divisions of Russian Railways, NBT and NODBT in accordance with the standard of Russian Railways .
The control of the functioning of the OSMS, covering all elements of the system, is carried out simultaneously with the control over the state of labor protection.
Checking the state of labor protection is carried out by managers and specialists who have been trained and tested knowledge of labor protection.
The results of the audits are documented in acts and communicated to the heads of the audited departments.
In the acts of inspections are reflected:
Deficiencies identified during the verification process;
The effectiveness of the functioning of the OSMS elements in the audited unit;
The effectiveness of the activities of the heads of the audited units;
Compliance of the activities carried out in the unit with the adopted policy, the goals and objectives of the OSMS;
Compliance of the organization of work on labor protection with labor legislation, regulatory legal acts of the Russian Federation and regulatory documents OJSC Russian Railways;
The effectiveness of the participation of employees of the unit in the management of labor protection, inspections and analysis of their results;
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On approval of the standard of Russian Railways JSC "Procedure for conducting an audit in standardization divisions
In order to establish general requirements for the procedure for conducting an audit in the standardization divisions of Russian Railways and ensuring High Quality activities in the field of standardization in Russian Railways:
1. Approve and put into effect from January 1, 2009 STO RZD 1.01.006-2008 "The procedure for conducting an audit in standardization divisions".
2. Head of the Department of Technical Policy of Russian Railways JSC Nazarov A.S. organize the work on conducting an audit of the standardization divisions of Russian Railways in accordance with the requirements of the standard approved by this order.
3. Heads of departments and departments, railways and other branches, other structural subdivisions of JSC "Russian Railways" to ensure compliance with the requirements of the standard approved by this order.
Senior Vice President of Russian Railways V.A. Gapanovich
Standard of JSC "Russian Railways" "STO RZD 1.01.006-2008"
"The procedure for conducting an audit in the standardization divisions"
1 area of use
This standard establishes the rules for conducting an audit of the organization of work and the performance of functions by units of an open joint-stock company"Russian Railways" (hereinafter referred to as JSC "Russian Railways"), carrying out standardization work in accordance with the duties assigned to them (hereinafter referred to as audit).
The standard is intended for use by divisions of the management apparatus, branches and other structural divisions of Russian Railways.
2. Regulatory references
This standard uses references to the following standards:
- GOST 1.1-2002 "Interstate standardization system. Terms and definitions";
- GOST R 1.12-2004 "Standardization in the Russian Federation. Terms and definitions".
3. Terms and definitions
This standard uses the terms defined federal law dated December 27, 2002 N 184-FZ "On technical regulation", GOST 1.1, GOST R 1.12 and GOST R ISO 9000, as well as the following terms with their respective definitions:
3.1. Standardization subdivision - a subdivision of Russian Railways JSC or a structural unit of a subdivision of Russian Railways JSC (including a functional branch), or employees of Russian Railways JSC appointed in accordance with the established procedure responsible for standardization work.
3.2. Audit is a systematic, objective and documented process of checking the divisions of Russian Railways responsible for standardization work in order to determine the degree of compliance with the rules established for them and the performance of the functions assigned to them.
3.3. Audit program - a description of the activities and measures to conduct a specific audit.
3.4. Technical documentation - design and technological documentation.
4. General provisions
4.1. The basis for conducting audits of standardization divisions is the Regulations on the standardization service of Russian Railways. The audit of standardization units is carried out in accordance with the requirements of this standard.
4.2. The purpose of the audit of standardization units is to ensure the fulfillment of the requirements imposed on them, to improve the content and mechanisms of their activities in the field of standardization.
The task of the audit of standardization units is to verify the success of their duties in standardization work.
4.3. The standardization subdivisions of design and engineering and design and technological branches and structural subdivisions of Russian Railways, standardization subdivisions for railways- branches of Russian Railways, standardization subdivisions in other functional branches and structural subdivisions of Russian Railways.
4.4. The customer and organizer of the audit of standardization divisions is the Department of Technical Policy of Russian Railways.
4.5. The audit of standardization divisions is carried out in accordance with the annual plan approved by the order of Russian Railways. The draft audit plan is developed by the customer.
The approved audit plan is posted on the information portal organized by the Technical Policy Department of Russian Railways.
4.6. The audit of standardization units is usually carried out as a separate event.
It is allowed to audit standardization units as part of an internal audit of the quality management system, or as part of conducting schools of excellence, or as part of inspections of the activities of the metrological service.
4.7. The organization of the audit, in accordance with the established procedure, the customer can entrust to the scientific and methodological center for standardization, determined from among scientific organizations and institutions with significant experience in the field of standardization.
5. Audit procedure
5.1. In accordance with the annual plan for conducting audits, the customer appoints the head of a specific audit team for each audit.
5.2. The head of the audit team forms it from among the specialists in the field of standardization and submits it to the audit customer for approval.
5.3. After the customer agrees on the composition of the audit team, the head distributes specific work among its members.
5.4. The head of the audit team, with the involvement of the members of the group, develops an audit program.
5.5. The audit program in general should contain:
The purpose of the audit;
Information about the audit customer and the audited unit;
Location of the audit;
The timing of the audit;
Audit criteria;
Conclusion on the elimination of comments on previous audits (during their conduct).
5.6. The head of the audit team approves the audit program with the customer and sends it to the audited standardization unit no later than one month before the start of the audit.
5.7. The head of the audit team establishes working contact with the head of the audited unit.
In the process of interaction, the heads of the audit team and the audited unit exchange information on aspects of the audit program and the composition of the audit team.
The procedure for granting access to administrative and industrial premises in the process of conducting an audit, clarifying the scope of the documentation being checked, the need for and procedure for interacting with accompanying persons () and other organizational and technical issues.
5.8. The head of the audited standardization unit, for the objectivity and impartiality of the conclusion on the results of the audit, has the right to demand the replacement of members of the audit team for objective reasons (for example, in the case of previous work in the audited organization or in the case of documented information about the unethical behavior of a member of the audit team during previous audits).
Replacement of members of the audit team is agreed with the audit client.
5.9. The head of the audit team informs the head of the audited standardization unit about the specific start date of the audit no later than 15 calendar days before the start of the audit.
5.10. In agreement with the head of the audit team, the head of the standardization unit or Chief Engineer structural unit Russian Railways JSC, in which the audit is carried out, appoints specialists accompanying the audit team. These specialists should be released from their main duties for the duration of the audit.
5.11. The duties of the specialists accompanying the audit team include:
Ensuring contacts between members of the audit team and representatives of the audited unit;
Acting as an audit witness on behalf of the audited unit;
Ensuring the correctness of the information collected during inspections;
Providing the necessary organizational assistance to members of the audit team during the audit.
5.12. Before conducting an audit, the audit team should read and review reports from previous audits (if any).
It is allowed to carry out the specified analysis at the audit site, which should be provided for in the audit program.
5.13. During the audit, based on the analysis of documents, interviews and observations, collect and verify information related to the objectives of the audit.
First of all, the regulation on the standardization unit or job descriptions of employees responsible for standardization work, their tasks, functions, responsibilities are subject to analysis. At the same time, the features of the structure and conditions of activity of this division of Russian Railways, the nature and volume of production and economic activities are taken into account.
The activities for the implementation of standards, the procedure established in the subdivision for the examination of projects of the developed normative and technical documentation, the implementation of the rules for the content, updating and updating of the applied fund of regulatory documents, the organization of advanced training of personnel in the field of standardization and other issues.
5.14. During the audit, members of the audit team have the right to:
Ask questions about the objectives of the audit;
Monitor the activities of the inspected unit, the production environment;
Use the documentation related to the audited object; request Additional information for audit purposes.
6. Requirements for the audit team
6.1. The head and members of the audit team must have experience in the field of standardization: in the development of standards, their implementation in production and business processes, examination of draft standards, etc.
6.2. The audit team leader and members must have higher education, total work experience of at least five years and work experience in the field of standardization of at least three years.
6.3. Members of the audit team must have knowledge of federal legislation in the field of technical regulation, as well as know the regulatory legal acts in force in the field of standardization, fundamental standards and other documents on the methodology of interstate, national, international and corporate standardization, and know the terminology in the field of standardization.
6.4. Members of the audit team before conducting the audit should study the structure, functions and general business processes of the division of Russian Railways, in which the standardization division is being audited, as well as internal production and business relationships.
6.5. Each member of the audit team must have the erudition and observation skills that ensure his ability to independently carry out a full cycle of work to conduct an audit of the issue assigned to him.
6.6. The audit team leader must have experience of participating in at least two audits of standardization units and must:
Plan an audit;
Organize the work of the members of the audit team;
Prevent and resolve conflicts;
Prepare a report in a quality and timely manner.
6.7. An audit team member should be able to:
Planning and organization of work on specific inspections;
Carrying out the audit in a timely manner;
Data collection through interviews, observations and document analysis;
Assessment of the sufficiency and acceptability of the data obtained during the audit for the development of specific conclusions;
Preparation of audit reports.
6.8. Members of the audit team must constantly maintain their competence through additional training on the development of standardization with a frequency of at least once every five years, participate in specialized seminars and conferences.
6.9. The head and members of the audit team must maintain the confidentiality of information obtained in the course of the audit.
7. Audit results
7.1. The information obtained as a result of the audit is subject to analysis for compliance with the requirements.
7.2. Each member of the audit team, on the issues assigned to him, prepares an initial analysis and corresponding conclusions. The audit team leader conducts a team meeting at which he discusses the results of the work of each member of the audit team. At the same time, representatives of the audited standardization unit can take part in it.
7.3. Based on the results of the audit, the audit team prepares a conclusion, which in the general case should contain:
Conclusion on the degree of compliance with the requirements for the standardization unit;
The conclusion on the results of the audit is signed by the head of the audit team.
7.4. The conclusion on the results of the audit is brought to the attention of the head of the structural unit of Russian Railways, to whom the audited standardization unit is subordinate.
In case of agreement with the conclusions of the audit team, the conclusion is signed by the head of the audited unit. In case of disagreement with the conclusions of the conclusion based on the results of the audit, it is recommended to discuss them together with the head of the structural unit of Russian Railways in order to resolve disagreements.
If an agreement is not reached, then the disagreements are reflected in the minutes of the joint meeting.
7.5. Based on the results of the audit, the audit team draws up a report that reflects:
The purpose of the audit;
Information about the audit customer;
Information about the head and members of the audit team;
Data on the timing and location of the audit;
List of inspections carried out;
List of accompanying persons from the audited unit;
Information about the obstacles encountered during the audit in its implementation;
Characteristics of unresolved contradictions (with the application of the relevant protocol with disagreements, drawn up with the participation of the audited structural unit of Russian Railways);
Conclusions on the results of the audit;
7.6. The report is signed by members of the audit team and submitted to the audit client for approval.
7.7. On the basis of the approved report, the audit customer prepares an instruction from the chief engineer of Russian Railways to the head (chief engineer) of the subdivision of Russian Railways, where the standardization subdivision was audited, on the development of a set of measures to eliminate the shortcomings identified during the audit.
7.8. The developed plan for eliminating deficiencies is agreed by the head (chief engineer) of the division of Russian Railways, where the audit was carried out, with the audit customer and approved by the chief engineer of Russian Railways.
7.9. Within the time period established by the order, the head (chief engineer) of the subdivision of Russian Railways, in whose standardization subdivision deficiencies were noted, reports in writing to the audit customer on their elimination.
7.10. Materials on the audit (program, conclusion, minutes, report on the elimination of comments) must be kept in the standardization division of the structural unit of Russian Railways and with the audit customer for at least five years, the audit report must be kept with the audit customer for five years.
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