The responsibilities within the jurisdiction of the Supreme Audit Office of the Republic of Srpska Public Sector are carried out within the following organizational units:
- Office of the Auditor General
- Financial Audit Sector
- Performance Audit Sector
- Support Sector
The Main Audit Service currently employs 83 staff members, of whom:
- 6 employees hold a PhD degree
- 10 employees hold a Master of Science degree
- 2 employees hold a Master’s degree
- 74 employees hold a university degree
- 1 employee holds a higher education degree
- 4 employees have secondary education
- 5 employees have skilled worker qualifications
- 20 employees hold the title “Certified Auditor”
- 23 employees hold the title “Certified Accountant”
- 4 employees hold a certificate of Certified Internal Auditor / Certified Internal Auditor in the Public Sector
- 4 employees hold the title of External Quality Assessor of Internal Audit
- 2 employees hold a Certified Forensic Accountant license
- 2 employees are Certified Information Systems Auditors (CISA)
Office of the Auditor General
The Office of the Auditor General is a separate organizational unit within the Supreme Audit Office of the Republic of Srpska Public Sector. Within the Office, the status is monitored and activities of all organizational units are coordinated; the integrity of the institution is managed; protocol-related tasks and other duties concerning the representation and communication of the Auditor General and Deputy Auditor General are performed; as well as professional, advisory, and administrative-technical tasks for the implementation of the Annual Plan of the Supreme Audit Office of the Republic of Srpska Public Sector, the audit plan, and monitoring developments in the field of public sector auditing at both national and international levels.
Internal Auditor
Prepares operational instructions and internal audit instructions in accordance with relevant regulations; prepares a three-year strategic plan and an annual internal audit plan; conducts internal audits in accordance with the annual internal audit plan; drafts the audit report and consults with responsible persons in the organizational unit in which the audit is carried out; submits a draft of the audit report to the manager of the audited organizational unit with a deadline for submitting comments; submits the final internal audit report to the chief auditor and the manager of the audited organizational unit; continuously monitors the implementation process of given recommendations and reports on the progress achieved; performs other duties on the order of the chief auditor and the deputy chief auditor, which are in the function of internal audit. Takes full responsibility for quality standards within his scope of work, proactively identifying opportunities to improve work processes.
Financial Audit Sector
Within the Financial Audit Department, audits of financial statements and compliance audits of entities are carried out, the auditing of which is the responsibility of the Supreme Audit Office of the Republic of Srpska Public Sector, as well as the creation and establishment of a quality management system at the level of individual financial audit engagements.
Performance Audit Sector
Within the Performance Audit Sector, performance audits of individual processes, projects, programs or activities carried out within the public sector of the Republic of Srpska are carried out in terms of their economy, efficiency and effectiveness, as well as the creation and establishment of quality management systems at the level of individual engagements in performance audits.
Support Sector
Within the Support Sector, tasks related to: normative-legal tasks related to the preparation and implementation of general and individual acts from the scope of work of the Supreme Audit Office of the Republic of Srpska Public Sector are performed; providing legal support in auditing; employment and labor legal status of employees; legal affairs related to the procedure of protection against harassment at work, determining the disciplinary responsibility of employees and legal affairs related to the protection of personal data; representation of the Supreme Audit Office in administrative and court proceedings; financial and accounting tasks and tasks of preparing the budget request and the annual financial report of the Supreme Audit Office; implementation of public procurement procedures; archiving tasks; tasks related to the functioning of the information system and IT support; tasks of maintenance, physical and technical security of the business facility and other tasks from the scope of work of the Sector that are necessary for the smooth functioning of the Supreme Audit Office.
