Republic of Srpska Supreme Audit

Institution for Public Sector (SAI)

AUDITOR GENERAL
MR.SC. BOŠKO ČEKO
 SAI objective

To ensure independent opinions regarding

application of the laws and other regulations, budget
realization, financial statements, use of resources
and state property management at institutions and
public sector of the Republic of Srpska
To inform the relevant institutions and public of its
findings and recommendations through publication of
the audit reports
 Supreme Audit Institution powers (SAI)

Supreme Audit Institution (SAI) has a mandate to

perform financial audit, performance audit and other
specific audits
Applies INTOSAI audit standards, International
Accounting Standards (IFAC) and internal
instructions that are harmonized with the
International Auditing Standards.
 Conclusion

Supreme Audit Institution (SAI) is an independent

institution
SAI submits reports on performed audits, annual
report regarding its work to the National Assembly
and National Assembly Audit Board
Holds press conferences for printed and electronic
media
All audit reports are published at its web site
To achieve higher level of independence (Law, RS
Constitution,...)