Tasks within its jurisdiction are performed by the Supreme Audit Office through the work of the following organizational units:
- Office of the Auditor General,
- Sector for financial audit,
- Sector for Performance Audit,
- Sector for development, methodology, and quality control,
- Sector for information technologies,
- Sector for legal, financial, and general affairs.
The Supreme Audit Office currently has 85 employees, of which:
- 6 have a doctorate (Ph.D),
- 12 master’s degrees,
- 58 with a university degree,
- 8 employees with secondary or higher education.
- 16 certified authorized auditors,
- 27 certified accountants, several auditors in the process of obtaining an accountant or authorized auditor certificate,
- 7 have the title of an authorized internal auditor and/or internal auditor in the public sector,
- 4 have the title of external internal audit quality assessor,
- 2 certified (CISA) IT auditors,
- Also a certain number of employees are certified appraisers or forensic accountants.
Office of the Auditor General
The Office of the Auditor General monitors the situation in the areas within the scope of work of all organizational units of the Supreme Audit Office, performs protocol tasks and other tasks related to the presentation and communication with the public of the Supreme Audit Office, and performs other professional and administrative-technical tasks related to the implementation of the work plan of the Supreme Audit Office and monitors the situation in the field of audit on the domestic and international level.
Sector for legal, financial, and general affairs
In the sector for legal, financial, and general affairs, the preparation and drafting of general and individual acts, representation, budget preparation, public procurement, office operations, personnel, and general affairs and human resources management affairs and other legal, financial, administrative and general affairs are carried out that are necessary for the smooth functioning of the Supreme Audit Office.
Sector for Financial Audit
The Sector for Financial Audit audits the financial statements and compliance of revenue beneficiaries of the Republic of Srpska budget, budgetary and extrabudgetary funds of the Republic of Srpska, local self-government units in the Republic of Srpska, public companies and other legal entities and agencies established by the Republic of Srpska and which has a direct or indirect ownership share in them. The financial audit is carried out by audit teams, based on the Annual Audit Plan, and the results of the financial audit are presented in the form of final reports on the conducted financial audit.
Sector for Performance Audit
The performance audit sector examines activities, programs, and projects under the jurisdiction of the Government of the Republic of Srpska and public sector institutions in terms of economy, efficiency and effectiveness. A performance audit is conducted as an examination of a complete public sector institution, one of its parts, or (more often) an examination of several public sector institutions for a longer period of time. The performance audit is carried out by the audit teams, based on the Annual Audit Plan and the decision of the Auditor General, through a preliminary study and the main study, and the results of the performance audit are presented through the final report on the conducted performance audit.
Sector for development, methodology, and quality control
The Sector for Development, Methodology, and Quality Control performs tasks of monitoring the application of international audit standards with the aim of improving the work and development of the Supreme Audit Office creating and establishing a quality control system at the institutional level, planning and conducting internal reviews at the level of individual involvement in financial audits and performance audits and proposes measures to eliminate identified deviations, reporting on internal quality assessment activities, employee training planning, participation in the creation of responses to objections to draft audit reports and other tasks aimed at developing, improving work and strengthening audit quality in the Supreme Audit Office.
Sector for Information Technologies
The Sector for Information Technology carries out planning, development, and application of information technologies (IT) as support for the work of the Supreme Audit Office, providing assistance to employees in the use of IT services, applications, and equipment, audits of complex information systems of audit subjects and work security, information administration system of the Supreme Audit Office, as well as the establishment of standards and procedures for the development, use, and protection of IT equipment.
