► ‘The Rules on Ethics Conduct of the members of the Chamber of Accounts of the Republic of Azerbaijan’ approved with the Decision of the Board of the Chamber of Accounts dated 11 October 2007, numbered Q-6 was prepared in accordance with the behavior norms defined with INTOSAI Code of Ethics for the public auditors approved in November 1998, at XVI INCOSAI.
The above-mentioned rules aim to regulate the ethical norms, professional behavior and mutual relations for the members of the Chamber of Accounts of the Republic of Azerbaijan.
► ‘The Rules on Ethics Conduct of the civil servants of the Chamber of Accounts of the Republic of Azerbaijan’ approved with the Decision of the Board of the Chamber of Accounts dated 11 October 2007, numbered Q-6 was prepared as the execution of Article 21.2.8 of the Law of the Republic of Azerbaijan ‘On Rules of Ethics Conduct of the Civil Servants’ and defines the ethics rules, principals and the legal mechanisms to be followed and regulates the other issues concerned with this area as defined with this Law and legislation.
► ‘The Rules on drafting, reviewing and approving the annual activity report of the Chamber of Accounts’ approved with the Decision of the Board of the Chamber of Accounts dated 17 April 2007, numbered Q-30 was prepared with the purpose to defines the common requirements for the used information and the activities carried out by the structural divisions of the Chamber during the preparation and documentation of the annual activity report structure and content and to apply the unique methodology in the procedures and approaches used in report preparation.
The main attention is paid to organizational issues with regard to the financial-budget control activities and the current activity of the Chamber together with reflecting the results of the common activity as defined with the legislation by the Chamber of Accounts in the reporting year. These rules cover the annual report structure, as well as the sources of information to be used in report drafting and the list of main issues to which should be focused in each section. The drafting process of the reports by the structural divisions of the Chamber broadly embraces the reflection the priorities and the results achieved concerned with the activity of the Chamber of Accounts, the characteristics of the control activities, the revealed errors and gaps and the measures taken out for their elimination, also the organization of the current activity including the issues related with the legislation, material-technical provision, finance-economy, international cooperation etc.
► ‘ The Working Rules of the Board of the Chamber of Accounts of the Republic of Azerbaijan” was drafted with the purpose to provide the hold, organization, conducting and documentation of the results of the Board meetings of the Chamber for regulation of the current activity of the Chamber of Accounts, organization of the requested normative-methodological provision, reviewing, discussion and making the final decision on the reports, opinions, decisions and etc. issues related with the results of financial budget control activities and was approved with the decision of the Board of the Chamber of Accounts dated 30 January 2009, numbered Q-2.
The rules define the issues concerned with holding the Board meetings of the Chamber of Accounts with regard to the execution of the issues as defined with the legislation, submission of the issues to be considered at the Board meetings, conducting the realization over the organization of the meetings, the procedures with regard to the format, composition and the submission to the Board members of meeting of the meeting agendas and the issues to be reviewed at the meetings.
In addition, the rules reflect the requirements with regard to holding the Board meetings, leading the meetings, postponing or shifting the schedule of the meetings, making additions to the meeting agendas, changing the issues or removing from the agendas, realization of the voting process with regard to the issues discussed at the meetings, documentation of the Board meetings with minutes and making the relevant registrations.