Internal Audit Unit

Head of Internal Audit: Mirjana Palinić

Address:

Trg BiH 1, 71000 Sarajevo, Bosna i Hercegovina

Phone:

+ 387 33 281 625

E-mail:

mirjana.palinic@mpr.gov.ba

Competences

performing the function of internal audit in accordance with the Law on Internal Audit in the Institutions of Bosnia and Herzegovina, the Manual for Internal Audit with Standards of Internal Audit in the Institutions of Bosnia and Herzegovina and other by-laws prescribed by the Central Harmonization Unit of the Ministry of Finance and Treasury of Bosnia and Herzegovina (SHJ MFT);

performing the internal audit function based on the Internal Audit Charter and the Agreement on the Performance of Internal Audit, signed by the head of the internal audit unit and the heads of institutions, in the manner prescribed by the Decision on Criteria for Establishing Internal Audit Units in the Institutions of Bosnia and Herzegovina;

preparation of strategic, annual and individual audit plans, which are based on risk assessment and priorities established on that basis, which ensure efficient and effective use of available resources;

performing internal audits (planning and preliminary activities, identifying and recording systems/processes/activities, assessing the internal control system, testing internal controls, evaluating the internal control system - recommendations for improving the internal control system, reporting), monitoring the implementation of recommendations, recording and documenting the audit process;

initiating the engagement of necessary experts, cooperation with the chief auditor of the Office for the Audit of BiH Institutions or an auditor appointed by law or another expert auditor in the exchange of reports, documentation and opinions;

issuing annual internal audit reports and, if necessary, periodic reports, cooperation with the CHU MFT and internal auditors in BiH institutions and at other levels of government in order to improve work and exchange experiences in the field of internal audit;

preparation of training plans for internal auditors, effective use of resources allocated to the Unit for performing internal audit functions, ensuring high quality of internal audit activities and application of rules issued by SHJ MFT;

performing other tasks in accordance with the legal and by-laws governing the field of internal audit in Bosnia and Herzegovina.