There are four supreme audit institutions in Bosnia and Herzegovina: the Office for the Audit of the Institutions of Bosnia and Herzegovina, the Office for the Audit of the Institutions of the Federation of Bosnia and Herzegovina, the Supreme Audit Office for the Republic of Srpska public sector and the Office for the Audit of Public Administration and Institutions of the Brčko District of Bosnia and Herzegovina.
The cooperation of the Supreme Audit Office for the Republic of Srpska public sector with other supreme audit institutions in Bosnia and Herzegovina was formally established through the Coordinating Board of the Supreme Audit Institutions in Bosnia and Herzegovina (the auditor general and the deputy auditor general of the Republic of Srpska are, based on the provisions of the Law on Audit of the Republic of Srpska public sector, members of the Coordinating Board of Supreme Audit Institutions in Bosnia and Herzegovina).
The coordination board is responsible for:
- establishment of consistent guides and instructions based on INTOSAI auditing standards,
- exchange of professional experiences and striving to ensure consistent audit quality,
- organization and coordination of development activities of all three supreme institutions,
- assigning audit responsibility for joint activities,
- determination of representation in international bodies.
Management and other employees of the Supreme Audit Office actively participate in the work of expert meetings, workshops, seminars, and round tables organized by professional or business associations and citizens’ associations, as well as the Union of Municipalities and Cities of the Republic of Srpska. Articles and papers are published in professional magazines whose authors are employees of the Supreme Audit Office, and only professional material is processed, usually related to the role and importance of supreme audit institutions in society. Cooperation has been formalized with the Faculty of Law of the University of Banja Luka, the Faculty of Economics of the University of Banja Luka, the Ministry of Internal Affairs of the Republic of Srpska, the Association of Accountants and Auditors of the Republic of Srpska and the Central Unit for the Harmonization of Financial Management, Control and Internal Audit of the Government of the Republic of Srpska.
