Internal Audit Service
Director: Aigul Baytursinova.
Senior auditor: Sulushash Tulepbergenova.
Auditor for academic activities: Akmaral Musakhanova.
Regulation on the Internal Audit Service of JSC “Astana Medical University” approved on 4th February 2009 by the Board of Directors of JSC «AMU». The Service started its actual activity on 24th December 2008.
1) implementation of the internal audit on the financial and business activity of JSC “Astana Medical University” through the conduction of impartial and un-biased examination of financial, operational, and other systems and procedures of the JSC AMU;
2) adoption of timely and effective solutions, directed at the elimination of the ascertained flaws in the activity of the AMU;
3) effective cooperation with external auditors within the frameworks of the legislation of the Republic of Kazakhstan, authenticity of accounting and book-keeping, internal audit organisation, prevention and elimination of violations of the legislation of the Kazakhstan Republic committed by the AMU staff.
The IAS functions. The main functions of the IAS are:
1) examination, assessment of: accounting and internal control systems, AMU and risk management in terms of their effective functioning. Assessment is conducted on the following directions:
effectiveness and potency of financial-business activity; quality, safety and effectiveness of medical services provided; assets safety; book-keeping authenticity (internal and external); accounting system and procedures of book-keeping, management control, the maintenance of prescribed principles and rules by the staff; the compliance of activity to the legislation norms, internal organisational-administrative documents and standards.
2) improvement of control-oriented methods and procedures, development of corresponding recommendations;
3) AMU management consulting in the area of plans and measures (corrective actions) development based on the audit results, as well as controlling the fulfilment of action-plans;
4) AMU management consulting on the issues within the area of the IAS competency;
5) realisation of control over AMU’s measures on preservation of information which constitute commercial, official and other secrets protected by the legislation;
6) implementation of monitoring aimed at the elimination of ascertained violations and shortcomings in the AMU work by the IAS, and presentation of the results to the Board of Directors of the JSC “NMH” and the JSC “AMU”;
7) application of international professional standards by the IAS aiming to improve the work on the “AMU” internal audit;
8) cooperation with an external auditor aiming to improve the internal audit system;
9) presentation of quarter and annual reports on the IAS implemented work to the Board of Directors;
10) preparation of conclusions on each issue placed at the agenda of the next session (voting) of the members of the AMU Board of Directors.