Main Functions

a) Conduct internal audit checks based on strategic and annual risk-based internal audit plans within the Academy and its established non-profit (non-commercial) legal entities. This will involve various types of audits, including system audits, compliance audits, efficiency audits, financial audits, and information technology audits.

b) Request and obtain all necessary information and documents from the Academy's structural units to carry out the main activities of the Service. This can be done in both written and oral forms, without restrictions. The Service will also have access to databases, regardless of their format, unless restricted by law, and will be able to receive relevant information or explanations from any Academy employee in either oral or written form.

c) Conduct internal audits and monitor the implementation of recommendations. Employees of the Service will have unrestricted access to all areas of the Academy’s activities and documentation (with an official ID card), except where restrictions are imposed by Georgian legislation.

d) Require the submission of documents in the state language, under legal requirements, and make copies of such documents, except as restricted by Georgian law.

Employees of the Academy and non-profit legal entities established by it are required, within the scope of their responsibilities, to assist the internal auditor during the internal audit process.

The Service is obligated to:

a) Comply with internal audit standards, the Code of Ethics for Internal Auditors, the internal audit methodology, the requirements outlined in the Academy’s Charter, and other legal regulations governing internal audits;

b) Ensure the protection of personal data, as well as state, official, and commercial secrets, in accordance with the laws of Georgia. The Service must not disclose any information obtained during its activities unless it is necessary for the internal audit or mandated by applicable legislation;

c) Not publicly release the results of the internal audit without the consent of the rector, except in cases specified by Georgian law.