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
- Internal Audit Department
- Financial Audit Sector
o Department 1
o Department 2
o Department 3 - 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
- 73 employees hold a university degree
- 1 employee holds a higher education degree
- 4 employees have secondary education
- 5 employees have skilled worker qualifications
- 21 employees hold the title “Certified Auditor”
- 23 employees hold the title “Certified Accountant”
- 5 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 Audit Department
Internal audit within the Supreme Audit Office of the Republic of Srpska Public Sector is organized as a separate organizational unit (Internal Audit Department) directly accountable to the Auditor General. The Internal Audit Department performs independent and objective assurance and advisory activities aimed at improving the operations of the Supreme Audit Office of the Republic of Srpska Public Sector and helping it achieve its objectives by providing a systematic and disciplined approach to evaluating and improving the effectiveness of risk management, control, and governance processes.
Financial Audit Sector
The work of the Financial Audit Sector is organized into three Departments formed annually in accordance with the Annual Plan of the Supreme Audit Office of the Republic of Srpska Public Sector. Within the Financial Audit Sector, audits of financial statements and compliance audits are conducted for all entities under the jurisdiction 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 are conducted for specific processes, projects, programs, or activities implemented within the public sector of Republika Srpska, assessing their economy, efficiency, and effectiveness, as well as developing and establishing a quality management system at the level of individual performance audit engagements.
Support Sector
Within the Support Sector, tasks are performed that provide the necessary professional, administrative, and technical framework for the work of the Supreme Audit Office of the Republic of Srpska Public Sector. These include legal affairs; logistics; public procurement; general and auxiliary services; financial and accounting operations; activities related to the functioning of the information system and IT support; maintenance and physical and technical security of facilities, equipment, and employees; and other activities within the Sector’s scope necessary for the uninterrupted functioning of the institution. Employees in the Support Sector have the status of non-audit staff.
