The Supreme Audit Office of the Republic of Srpska public sector is an independent and professional institution of parliamentary oversight, which, based on the Law on Public Sector Audit of the Republic of Srpska, and in accordance with the ISSAI audit framework for the public sector, conducts audits through which an independent opinion is provided on the application of the law and other regulations, execution of the budget, financial reports, use of resources and management of public property in institutions in the public sector of the Republic of Srpska.

The Supreme Audit Office, through timely and high-quality audit reports, prepared on the basis of financial audits and performance audits, permanently informs the public and public institutions about the way public funds are managed, i.e. whether public funds are managed in a prescribed, economical, efficient and effective manner and is aimed at creating added value in the public sector of the Republic of Srpska.