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Financial audit
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: The financial audit is conducted in accordance with legal provisions and the relevant ISSAI financial audit standards 2200-2810 and ISSAI 4000 […]
Performance audit
The performance audit is an independent, objective, and reliable examination of the Government of the RS, government, and other institutions of the public sector, i.e. programs, activities, and processes under the jurisdiction of the Government of the RS and government institutions in terms of economy, efficiency and effectiveness. The principles of economy, efficiency, and effectiveness, […]
Audit standards
The International Framework for Professional Pronouncements (IFPP) consists of:
Deputy Auditor General
Jovo Radukić was born in 1966 in Banja Luka, where he finished elementary and secondary economics school. He graduated from the Faculty of Economics in Banja Luka in 1992. From 1994 to 2000, he was employed in controlling and collecting public revenues in the Republic Public Revenue Administration, that is, the Financial Police of Republika […]
International Cooperation
The international cooperation of the Supreme Audit Office of the Republic of Srpska public sector is based on cooperation with INTOSAI and EUROSAI, and takes place through the Coordination Committee of the Supreme Audit Institutions in Bosnia and Herzegovina, the European Commission through the Temporary Subcommittee for Economic and Financial Affairs and Statistics, the World […]
Organisation
Tasks within its jurisdiction are performed by the Supreme Audit Office through the work of the following organizational units: The Supreme Audit Office currently has 85 employees, of which: 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 […]
History
The Supreme Audit Office of the Republic of Srpska public sector was established by the Law on Audit of the Republic of Srpska public sector, which was adopted in July 1999. The function and work of the auditor general and deputy auditor general have been performed by: In the period 2001 – 2005, the Main […]
