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Appendix 3. Opinion of the auditing procedures office of ROSATOM’s Internal Control and Audit Department


 РОСАТОМ » Appendices » Appendix 3. Opinion of the auditing procedures office of ROSATOM’s Internal Control and Audit Department



STATEMENT

of the Internal Audit Office of the Internal Audit of ROSATOM
regarding results of the internal audit of business processes
“Management of the Public Reporting System of ROSATOM and Its Organisations”
in terms of conformance of the 2013 public reporting process with
the Public Reporting Policy of ROSATOM

The internal audit of the business process “Management of the Public Reporting System of ROSATOM and Its Organisations” was conducted in virtue of the Consolidated Plan of Control Measures of the Specialised Bodies of Internal Control of ROSATOM for the First Half of 2014, as well as taking into account the requirements of the Public Reporting Policy of ROSATOM, the Annual Public Reporting Standard, the Regulation on the Annual Public Reporting as approved by Order of ROSATOM No. 1/403-P of 13.05.2011.

In the course of the audit:

  • an assessment of the efficiency of internal controls of the public reporting processes (including an analysis of the regulatory activity and formalisation of key processes associated with public reporting, an analysis of the implementation efficiency of key control procedures which ensure the credibility of public reporting) was conducted;
  • an assessment of the conformance of the public reporting procedure with the existing legislation and in-house regulatory requirements that regulate business processes of public reporting was conducted;
  • recommendations for the improvement of the internal controls in public reporting were produced.

On the whole, the business process “Management of the Public Reporting System of ROSATOM and Its Organisations” is carried out in accordance with the existing legislation and in-house regulatory documents that regulate the business process of public reporting. At the same time, we note the necessity of updating local regulatory documents, which regulate the public report preparation activity as part of its compliance with the Sustainability Reporting Guidelines of the Global Reporting Initiative (GRI, Version G4) and the Integrated Reporting Standard of the International Integrated Reporting Council.


Head of the Auditors’ Group




Member of the Auditors’ Group


I. S. Savushkina




Z. A. Zhukova





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