Each organization should have a regulation on internal control . Why is this document needed and what does it regulate? You will find answers to these and other questions in the article. The information is especially relevant for those who want to start a business. Let's start with the concept.
Definition
The Regulation on internal control is an internal document that establishes requirements for the quality of the services provided or the work performed.
The document is intended for the personnel of the enterprise and requires employees to carry out activities in accordance with the standards.
The declared quality of services should be provided by the enterprise, whose management should take economic, technical and organizational measures to improve the efficiency of work.
Quality control should be carried out by the enterprise itself, allocating specialists or entire services for this purpose.
What is regulated
Since any organization should have a provision on internal control, each document will have its own regulatory framework.
For example, for a medical institution, a document will be compiled with links to:
- Federal Law of 2011 "On the Basics of Protecting the Health of Citizens of the Russian Federation".
- Government Decree of 2012 "On the licensing of medical activities."
- The law of our country from 1992 "On the protection of consumer rights."
- Order of the Ministry of Health of the country "On approval of the procedure for the establishment and activities of the medical commission of a medical organization."
- Government Decree of 2012 "On approval of the rules for the provision of paid medical services by medical organizations."
But for a construction organization, regulatory documents will be different:
- Government Decree of 2010 "On the Procedure for Conducting Construction Control during the Construction, Overhaul or Reconstruction of Capital Construction Facilities".
- SNiP from 2002 "Safety measures in construction".
- SNiP from 2001 "Supporting and enclosing structures".
- RD from 2007 "The procedure for maintaining a general or special journal of accounting for the performance of work in the construction, overhaul or reconstruction of capital construction projects."
As you can see, the regulatory framework for internal control will be different in each case.
Document Objectives
The content of this paragraph also differs depending on the activities of the enterprise. Thus, the regulation on the internal control of an enterprise related to construction work will differ from a medical institution. We give examples of both positions.
Building company
The Regulation on the internal control of an enterprise related to construction activities has the following objectives:
- Ensuring compliance of the materials used and the work, structures and products performed with the requirements of the projects In addition, compliance should be observed with SNiPs and other local documents, such as contracts for any type of construction and installation work.
- Prevent violation of the requirements contained in legislative acts and regulatory documents and regulate the technological side of activity.
- Ensure compliance of the organization with the wishes of consumers.
Medical institution
The regulation on internal quality control in a medical institution is aimed at:
- Ensuring civil rights that are aimed at obtaining medical care in the right amount and quality.
- Correspondence of the services provided to the development of medical sciences and modern technologies.
- Compliance of the services provided with the standards established by regulatory enactments and legislation.
Objectives of the provision
The regulation on internal quality control has not only goals, but also tasks.
For a construction organization, the regulation determines that the quality of the building materials and work that is performed must comply with the requirements specified in the regulation. The document also obliges to improve the quality of the performance of certain works. The provision indicates that the organization is obliged to promptly eliminate all comments that were identified during inspections by the competent authorities. This also includes inspection control.
As for the provisions on the internal quality control of medical activities, the objectives of this document are:
- Quality control of the medical services provided to a particular patient.
- Identification of violations in the provision of medical care, finding their causes and eliminating the latter.
- Registration of the results of the internal control in the medical organization.
- Assessment of employee qualifications and equipment compliance with modern requirements.
- Analysis of information obtained after observing how medical services are provided.
- Search for opportunities to eliminate comments or violations in the provision of medical care.
Financial control in institutions
The regulation on internal financial control in an institution is aimed at regulating compliance with the law in financial activities. It is also focused on improving the quality of accounting work, tracking budget execution and internal planning activities.
The regulation on internal financial control in the institution ensures the completeness and reliability of the reflection of economic life in the reporting and accounting of the institution. It also establishes the conformity of financial and economic operations with the requirements of local regulations, the powers of employees and regulations. This also includes the obligation to prepare financial reports on time, prevention of distortions and errors, a ban on financial irregularities during the activities of the organization and preservation of property of the institution.
The objects of the regulation on internal control in a bank or any other financial organization are planning documents, internal acts of the organization, agreements and contracts for the provision of services, accounting registers and supporting documents, facts of economic activity, which are reflected in accounting documents.
Who controls
The regulation on internal financial control or quality control obliges to carry out the controlling activities of a certain employee. For this, the head of the organization issues an order in which the position of the person, his initials and surname are indicated.
The internal quality control cannot be carried out by the Responsible person, who himself performs this or that activity in the organization that is directly related to the control.
As for financial control, they can deal with:
- Leaders of any level.
- Organization employees.
- Commission for control.
- Other persons.
If the control is carried out by the commission, then it is approved, firstly, by these regulations, and secondly, by order of the head of the organization. The composition of the commission should include:
- Chairman of the Commission.
- Members of the commission.
In some cases, third-party experts may be involved in conducting quality control in organizations. This point is indicated in the Regulation on both internal financial control and quality control.
What is included in the internal control
The provisions on internal municipal control or control of medical activity are determined by the following procedures:
- Paperwork. All papers are executed only in the presence of primary documents and based on calculations.
- Confirmation of compliance of documents with the requirements specified in the regulation.
- For medical institutions, preventive measures are carried out.
- Reconciliation of settlements with buyers and suppliers.
- For medical institutions conducting medical examination and examination.
- Separation of powers and responsibilities.
- Medical organizations collect complaints and medical history.
- Supervision of the correctness of transactions and accounting operations.
- Diagnosis and treatment.
And again we see that each position has its own set of necessary procedures.
Quality Criteria: Description
The Regulation on the internal control of medical activity regulates the moment related to the quality criteria for the provision of medical services. They look as follows:
- Criterion for timely assistance. It is considered how much time each patient helped.
- The criterion of the volume of assistance provided. It is checked how complete was the help in relation to the requirements of the patient.
- Continuity criterion. This means that medical workers must refer the patient to the right department or to the right specialist, who will ultimately provide assistance.
- Technology compliance criteria. Health care providers must use technology to help and do it right.
- Safety criterion. Health care providers must choose the right procedures for each patient. And also properly store and use medicines.
- Performance criterion. How much the medical staff helped a particular patient.
The results of all inspections are necessarily recorded in quality control logs, which should be kept by each person responsible for conducting the control.
Rights and obligations of subjects
According to the Regulation on the internal control of a budget institution, the control can be carried out by both the appointed person and the commission. Consider what the latter can and cannot do.
Before conducting the control, the chairman of the commission must draw up a work plan and conduct briefings with the members of the commission. And he is also obliged to organize a study of the regulatory framework and legislation of our country and to familiarize members of the commission with the results of previous inspections.
The duties of the chairman are as follows:
- Prepare control in the institution according to the previously drawn up plan.
- Identify methods and methods of monitoring.
- Lead the members of the commission during the control, distribute tasks between them.
- Save any documents that are involved in the audit.
- Respect confidentiality and professional ethics.
With regard to rights, they are as follows:
- Inspect any premises and buildings occupied by the inspected object. In this case, the restrictions established by law must be taken into account.
- The regulation on the internal control system requires the chairman to issue instructions to officials regarding the provision of documents required for verification.
- Receive written explanations from persons working in the institution on issues arising during the audit. As well as copies of documents relating to business and financial transactions within the organization.
- Involve facility employees in verification or internal investigations. This can only be done after agreement with the head of the organization.
- Suggest eliminating deficiencies and violations identified during the audit.
Members of the commission also have their rights and obligations. The latter are as follows:
- The regulation on the internal control of the institution obliges the members of the commission to be principled, observe confidentiality and professional ethics.
- Check in accordance with the plan.
- Report to the chairman of the commission on the violations and shortcomings seen.
- Keep documentation and other materials that were used during the audit.
The rights are as follows:
- Inspect any premises and buildings belonging to the audited institution, except those regulated by the law on state secrets.
- Submit a petition addressed to the chairman so that they are provided with any documents for verification.
The management of the organization and persons undergoing verification should assist during the audit, to provide any documents at the request of the chairman, if necessary. And also answer all questions in writing or orally when they arise.
Responsibility for Violations
According to the Regulation on internal financial municipal control, the objects of control are responsible for documenting, developing, monitoring, implementing and developing internal control in the organization.
If shortcomings were identified and those responsible for them, then the latter are liable in accordance with the Labor Code of our country.
Appeals of citizens
The regulation on the internal quality control of a medical organization also reflects the procedure for considering applications from citizens.
Appeals can be either in writing or orally. Citizens have the right to complain, write statements, make suggestions on the organizational issues of a medical institution, as well as regarding the quality of care.
The organization must take into account each application, consider them, take measures to apply, prepare answers and send them to applicants. This also includes the analysis of a particular appeal and the development of ways to eliminate the causes that caused the complaint or statement.
Clerical work is conducted separately from other cases. Responsible for this direction is a person from the staff. He is appointed by the head of the organization by order.
Each case includes an appeal, a written order or review order, case materials and a copy of the response that was sent to the applicant.
The sample regulation on internal control does not indicate the time period for considering appeals; each institution sets its own response period.
In order to take into account the appeal, the organization has an accounting journal. There are appeals that are in writing or sent by e-mail. The head of the organization is responsible for the correct filling of the accounting journal and its maintenance.
- The following data should be recorded in the journal: first name, last name, middle name of the applicant.
- The serial number of the appeal.
- Applicant's place of residence.
- Date of receipt of the appeal.
- The name of the organization that sent the appeal.
- Number and date of registration of the appeal.
- The basis of the appeal.
- Information about the employee who is considering the application.
- The result of the review.
- Number and date of registration of the response to the appeal.
It is important to know that anonymous appeals are not subject to review. The decision about who will consider this or that appeal is made by the head of the organization. He issues an order or order within three days from the date of registration of the appeal.
It is forbidden to forward complaints of citizens to the employee to whom this complaint directly relates.
An employee who is tasked with conducting an audit of the fact of appeal should approach this issue objectively. The appeal should be examined from all sides and at the appointed time. The employee can invite the applicant for a conversation, request the latter for additional information, and also receive written explanations of the organization’s employees.
When civil appeals are considered, the rights of third parties established by the law of our country must be respected. If the appeal is submitted in relation to third parties, and the latter are against its consideration, the head decides not to consider the appeal and notifies the applicant about it.
If the written request contains a question or claim that does not extend to the competence of this organization, the paper is sent to the appropriate authority with a cover letter.
It so happens that the applicant has already applied to the organization and his application has been examined. If the situation repeats and there is no reason for a second review, then the head has the right not to consider the appeal and notify the applicant about it.
The organization must respond to the appeal within thirty days from the date of registration. You must answer in writing on the outgoing letterhead. In order not to cause difficulties, a sample is provided in the Regulation on the internal control of the enterprise.
If, after considering the appeal, evidence was found that violations occurred, the perpetrators would face punishment in accordance with the job descriptions and the Labor Code.
Oral appeals are considered in the organization at a personal appointment. Such a reception should be carried out at least once every seven days. The hours, days and place of personal reception are set by the head of the organization.
When a personal appeal does not need to be checked additionally, an answer to it can be given immediately at the time of admission.
If the applicant disagrees with the results of the consideration, then he can appeal to a court or a higher organization.
Questioning of citizens
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Comparing the three organizations, we understand that this internal document simply cannot be absent. Too much is tied to it and depends on it. Thanks to him, control checks are carried out that help to eliminate deficiencies and violations and this is also good. The main thing is that the audit should be conducted by fair and honest people who will not put personal interests above the requirements prescribed by the Regulation on Internal Quality Control.