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Cooperation on adoption and application of ISSAI framework between the state and other levels of government in the context of improvement of financial management

Cooperation on adoption and application of ISSAI framework between the state and other levels of government in the context of improvement of financial management

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Increased Efficiency and Effectiveness; Anti-Corruption; International Audit Standards

Božana Trninić, Auditor General Deputy
Audit Office of the Institutions of Bosnia and Herzegovina
Increased Efficiency and Effectiveness; Anti-Corruption; International Audit Standards

Božana Trninić, Auditor General Deputy
Audit Office of the Institutions of Bosnia and Herzegovina

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10/11/2013

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The author’s views expressed in this
presentation do not necessarily reflectthe views of the United States Agency for International Development or theUnited States Government.
 
Cooperation on adoption andapplication of ISSAI frameworkbetween the state and other levels of government in the context of improvement of financial management
Božana Trninić, Auditor General Deputy 
 Audit Office of the Institutions of Bosnia and Herzegovina 
 
Partnership for Advancing Reforms in the Economy (PARE)
Public Sector Auditing in Bosnia and Herzegovina(BiH)
Public sector auditing in BiH is performed by:
 At the level of BiH institutions: Audit Office of theInstitutions of BiH
 At the level of Entities: Audit Office of the institutionsof the BiH Federation (FBiH) and Supreme Office for the Republika Srpska (RS) Public Sector Auditing,and
At the level of Brčko District: Audit Office of theinstitutions and of the public sector of Brčko District in
BiH
 
Coordinating committee of auditing institutions inBiH
Composed of Auditor General and deputies of Audit Office of theInstitutions of BiH, as well as Auditors General and deputies of Entity Audit Offices.Decisions are made by consensus.
Mandate of the committee includes (among other things):
a)Establishment of consistent guidelines and instructions based onINTOSAI auditing standards of the working group that is composedof the members of all three supreme audit institutions which have
developed documents such as manuals and guidelines in order to
ensure continuation in their implementation at all levels in BiHb)Exchange of professional experiences and strive for ensuringconsistent quality of audits
.
Partnership for Advancing Reforms in the Economy (PARE)

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