MoD Internal Audit Department


Grigor Aramyan

Appointed Head of MoD Internal Audit Department on October 9, 2017.

Read More

About the department's activities

The Internal Audit Department contributes to improving the Ministry of Defence performance by providing independent, impartial assurance and advisory services, and through coordinated and systematic assessment and improvement of risk management, control and administrative processes.

The Department is a detached structural unit of the MOD, ensuring the audit of all subdivisions as well as the management of stocks, MOD companies, funds and other organisations, in accordance with the Law on Internal Audit, relevant sub-legislative and other normative legal acts, orders of the defence minister, as well as the internal audit standards, rules of conduct for internal auditors and the Defence Ministry's internal audit regulations.

The tasks of the Department include:

  1. Examining the compliance of the financial activities of the MOD subdivisions with laws and other legal acts, as well as with other requirements;
  2. Assessment of the MOD subdivisions facilities with regard to efficiency and effectiveness;
  3. Assessment of the effectiveness and efficiency of the financial management and internal control systems of the MOD subdivisions;
  4. Assessment of the reliability of the MOD subdivisions financial statements and their compliance with legal acts and orders;
  5. Providing advisory services on the directions and possible solutions to improve the financial activities of the MOD subdivisions.

The Department carries out the following tasks to reach its objectives:

  1. Arranges and implements the auditing of all activities of the MOD subdivisions;
  2. Examines the results of the practical implementation of legislative acts regulating the activities of the financial management and control of the Ministry, and, if necessary, elaborates and presents relevant recommendations on their improvement;
  3. Conducts consolidation and generalisation of audit results, presents recommendations on reducing the detected risks, correcting the mistakes and making additions in the oversight system;
  4. Oversees the internal audit reports;
  5. Discusses and processes the applications, suggestions and complaints addressed to the Department in accordance with the established procedure.


The ideology of the state programme "I Have the Honour" is to link the postponement of the service to future service as commander...

Read More

New housing program for servicemen

Read More