95 CHAPTER X. AUDIT AND RISK MANAGEMENT In 2019, within the People's Advocate Institution, the activity of internal audit continued, as in previous years, to support the structures audited through opinions and recommendations, to ensure a better monitoring of the compliance with the existing rules and procedures. In this regard, the internal audit missions for the year 2019 were carried out in accordance with the Annual Internal Audit Plan. The themes of the missions referred to: - evaluation of the 2019 corruption prevention system – mission requested by the Central Harmonization Unit for Internal Public Audit; - audit of the accounting system of the People's Advocate Institution; - the audit of treasury operations (money settlements); - audit of personnel expenses and payment of related rights, taxes and contributions; - evaluation of compliance with the law in the field of public procurement, the functionality of internal control, the completeness of registrations; - the audit of the Territorial Offices of Brașov and Craiova. In the audit reports drawn up, were noted the functionality of the internal control and governance processes, the reliability of the audited systems, as well as aspects that require improvements both procedurally, organizationally and from perspective of the human resources involved. The recommendations referred to the need to strengthen the internal control system, through the risk management, the elaboration of new internal operational procedures and the revision of the existing ones, the improvement of the professional training and the computer system. The main recommendations referred to the following aspects: - professional training of the staff of the Financial, Payroll, Human Resources Bureau by participating in the training sessions in the ForExeBug course – practical applications; - the continuation of the good practices so far regarding the monitoring of the money operations, the security of the cash operations, the tracking of the maturities, in accordance with the legal and contractual terms; - informing the personnel of the institution, both at the time of employment and during the activity, regularly, regarding the provisions of the Code of ethics and other normative acts regarding ethics and integrity; - periodic backup for the financial-accounting database, so that the information can be recovered if for different reasons, the data on the hard disk is lost or can no longer be accessed; - disposing of used inventory items and fixed assets fully depreciated, depreciated both physically and morally, to relieve the institution of redundant assets and to create the possibility to purchase new, functional ones; - periodic change of access passwords to the financial-accounting information system, which minimizes the risk of access by unauthorized persons; - handing over to the archive the documents provided in the archive register regarding the previous year; special attention should be paid to the archiving of payrolls, which must be kept for 50 years, according to Art. 25 of the Accounting Law no. 82/1991, republished; - continuing the training activity for developing the specialized knowledge and including the personnel of the territorial offices in the annual professional training plans; - intensifying the communication with the media, so that the activity of the territorial offices will be popularized and enhance the visibility of the institution, for the benefit of the citizens, who will become more aware of the rights they have. PEOPLE’S ADVOCATE ANNUAL REPORT 2019