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Internal auditing in the public sector has existed since 1962. The 1962 Regulations on Disbursement of Funds stipulated that the head of a government agency should appoint one or more civil servants within the agency as internal auditors responsible for auditing the disbursement of funds, including the incurring of budgetary obligations, and other tasks assigned internally by the head of the agency. The audit results were to be reported directly to the head of the agency at least monthly. Later, in 1973, the provisions regarding internal auditing were incorporated into the 1973 Regulations on Receiving, Disbursing, Storing, and Remitting Funds of Government Agencies.