Internal Audit Unit

Head: Nedžad Goletić

 

Internal Audit Unit is a basic organizational unit and performs internal audit of the Parliamentary Assembly of BiH, of the Agency for the prevention of corruption and coordination of the fight against corruption, of the Agency for Personal Data Protection in BiH, the Office of appeals by the Public Procurement and of the Central Election Commission, according to the Law on internal audit and other by-laws prescribed by the Central Harmonization unit (CHU).

The unit performs the function of internal audit in accordance with the Law on Internal Audit of Institutions of Bosnia and Herzegovina; in accordance with the Decision on the adoption of a code of professional ethics for internal auditors in the institutions of BiH, the Charter of internal audit in the institutions of BiH, Guide for internal audit standards of internal audit in the institutions of Bosnia and Herzegovina; Agreement on the performance of the internal audit function and other by-laws prescribed by the CHU.

Within the scope of the Unit is: drafting laws and operational guidelines on internal audit in accordance with the law and regulations; preparing strategic and annual plans for conducting internal audit; making of individual internal audit plans and the performing of internal audit (planning and preliminary activities, defining and registration of system / process / activities, assessment of internal control system, testing of internal controllers, internal rating system controller - recommendations for improvement of internal control system, reporting); monitoring the implementation of recommendations, registration and documentation of the audit process; initiating engagement of the necessary experts: cooperation with the general auditor of the Audit Office of BiH institutions or appointed auditor or other expert auditor in the exchange of reports, documents and opinions; issuing of the annual report of the internal audit and, where appropriate, periodically reports; cooperation with CHU and internal auditors in the institutions of Bosnia and Herzegovina and at the other levels of government with the aim to improve the work and exchange of experiences in the field of internal audit; preparation of plans for training of internal auditors, efficient use of resources allocated to the Unit for the performance of the internal audit function; ensuring a high quality of internal audit activities and the application of the rules issued by the CHU's, performing other duties in accordance with laws and regulations governing the area of internal audit in BiH.