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Rssai Presentation English


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Performance - An Audit Perspective
Republic of Srpska, MR.SC. BOŠKO ČEKO

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Rssai Presentation English

  1. 1. AUDITOR GENERAL M R.SC. BOŠKO ČEKO Republic of Srpska Supreme Audit Institution for Public Sector ( SAI )
  2. 2. SAI objective <ul><li>To ensure independent opinions regarding applic a tion 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 </li></ul><ul><li>To inform the relevant institutions and public of its findings and recommendations through publication of the audit reports </li></ul>
  3. 3. Supreme Audit Institution powers (SAI) <ul><li>Supreme Audit Institution ( SAI ) has a mandate to perform financial audit , performance audit and other specific audits </li></ul><ul><li>Applies INTOSAI audit standards , International Accounting Standards ( IFAC) and internal instructions that are harmonized with the International Auditing Standards . </li></ul>
  4. 4. Conclusion <ul><li>Supreme Audit Institution ( SAI ) is an independent institution </li></ul><ul><li>SAI submits reports on performed audits, annual report regarding its work to the National Assembly and National Assembly Audit Board </li></ul><ul><li>Holds press conferences for printed and electronic media </li></ul><ul><li>All audit reports are published at its web site </li></ul><ul><li>To achieve higher level of independence ( Law , RS Constitution ,...) </li></ul>