The Public Internal Financial Control System ensures the formation of independent, objective, public, transparent and professional public internal financial control, including formation of internal audit system. The internal control represents an instrument providing the transparency of the principles of financial management and control (FMC) for the purpose of the State’s financial stability maintenance and enhancement.In 2007, Government of Georgia and the European Commission concluded agreement about “Supporting Georgian Financial Management Reform”.

The Ministry of Finance of Georgia was actively involved in the implementation and development of public internal financial control system in the Country from the very beginning. For achievement of defined objectives, representing as well one of the main priorities of the Government of Georgia to form an efficient system of internal control in the country, in 2009 in the Ministry of Finance of Georgia “Public Internal Financial Control Development Strategy” was formed and confirmed by the Government of Georgia.

In the Strategy the Public Internal Financial Control system performance plan was described in details. For elaboration and implementation of the Public Internal Financial Control, financial management and control and internal audit system the appropriate legislative base was necessary. Consequently, on March 26, 2010 the Law about “Public Internal Financial Control System Formation” was adopted by the Parliament of Georgia, which represents the main basis for formation of Public Internal Financial Control system. Pursuant to the mentioned Law during 2010 year in 12 ministries the subjects of the internal audit (IA) were formed. At the stage in Georgia there are 24 IA units, namely, except the Georgian Ministries, five internal audit units were formed in Autonomous Republic of Adjara, five units in Autonomous Republic of Abkhazia, and one unit in the Administration of South Ossetia.According to the law, Central Harmonization unit (CHU) was formed since 2010 under the Ministry of Finance. The main objectives of the CHU is a coordination proper formation of FMC and IA in the public sector, which includes elaboration of methodology, guidelines, organization of trainings seminars, workshops and support internal auditors their permanent professional development, etc. The appropriate methodological documents, such as Code of Ethics for Internal Auditors, Guidelines for Internal Auditors, Internal Audit Methodology, Internal Audit Standards and the Risk Management Guidelines in Public Sector were already elaborated by CHU and further confirmed by the Government of Georgia and Ministry of Finance of Georgia.

The development of Public Internal Financial Control System is a continuous process for the purpose of which the relevant activities are being performed permanently.2 Pilot system-based audits, 3 Pilot project on Risk assessment for internal auditors are conducted, 60% of auditors were trained in 2012 in basics and advanced level etc. In the way of PIFC development CHU is supported by GIZ, EU Support Program and SIGMA.

See detailed information about development of Public Internal Financial Control System in Georgia and its implementation on the web-site:



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