Belgium - Accounting and Audit Services

Description

The auditor is responsible for certifying the annual accounts of the National Institute for Sickness and Invalidity Insurance (INAMI) and must carry out his work in accordance with: - Article 25, § 2 and § 3 of the Royal Decree of 3.4.1997 on measures to make public social security institutions accountable; - the provisions of the Royal Decree of 14.11.The auditor shall exercise his or her control over the accounting operations: he or she shall be responsible for auditing the accounts, drawing up a reasoned and substantiated opinion on the regularity, sincerity and fairness of the accounts submitted. This control mainly concerns: - the regularity of the supporting documents for the transactions recorded, namely the accounts and situations prescribed by the institution's standardised chart of accounts; - the correct allocation of these transactions in accordance with the budget and the provisions governing the accounts of public social security institutions; - punctuality in the collection of claims and the discharge of debts.The auditor shall periodically verify the consistency of the assets and values belonging to public social security institutions or whose use or management they have, as well as their commitments generally of any kind. The audits, the results of which are recorded in minutes, cover movable and immovable property and rights, in particular cash on hand and accounts with financial institutions, as well as inventories, portfolios and receivables, and ensure that inventories are properly maintained and that valuations are carried out in accordance with previously established rules.

Opportunity closing date

15 October 2019

Value of contract

to be confirmed