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Goals

The Supreme Audit Office performs financial audits, performance audits, and other specific audits in accordance with the law. The financial audit includes the audit of financial statements and the audit of compliance, which means that the Supreme Audit Office when performing the financial audit in accordance with the adopted audit standards will: Performance audit is […]

Audit law

The Law on public sector audit in the Republic of Srpska – unofficial cosolidated text (“Official Gazette of the Republic of Srpska” no. 98/05 and 20/14). Law in PDF format can be downloaded here.

Audit reports

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Audit

The Supreme Audit Office is obliged to apply the INTOSAI auditing standards and the standards of the International Federation of Accountants (IFAC) in its work. Application of INTOSAI auditing standards and standards of the International Federation of Accountants (IFAC) in its work, the Supreme Audit Office has ensured, as prescribed by law, through the adoption […]

Work methodology

The Supreme Audit Office is obliged to apply the INTOSAI auditing standards and the standards of the International Federation of Accountants (IFAC) in its work. Application of INTOSAI auditing standards and standards of the International Federation of Accountants (IFAC) in its work, the Supreme Audit Office has ensured, as prescribed by law, through the adoption […]

Management

Тhe Auditor General’s function is performed by Mr. Jovo Radukić from Banja Luka, as of 7th Апр, 2018. Тhe Deputy Auditor General’s function is performed by Ms. Božana Trninić from Banja Luka, as of 7th Апр, 2018.

About Us

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 […]

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