Agreements on the performance of the internal audit function

For the performance of the legally prescribed function of the Internal Audit Unit, Agreements on the performance of the internal audit function with users of internal audit services have been provided as follows:

Agencija za predškolsko,osnovno i srednje obrazovanje BiH; broj: 01-16-3-486/18; 28.05.2018.godine, broj: 13-16-5-1304/18 od 24.05.2018.godine

Komisija za očuvanje nacionalnih spomenika, broj: 13-16.1-22/18-10 od 29.05.2018.godine; broj: 13-16-5-1308/18 od 24.05.2018.godine

Centar za informiranje i priznavanje dokumenata iz oblasti visokog obrazovanja; broj:04-16-1-952-1/18 od 22.06.2018.god.; broj: 13-16-5-1309/18; 24.05.2018.godine

Legislative framework

The legal and sub-legal regulations on which the functioning of the internal audit in the institutions of BiH is based and on the basis of which the Internal Audit Unit of the Ministry of Civil Affairs of BiH acts are:

Law on Internal Audit of Institutions of Bosnia and Herzegovina ("Official Gazette of Bosnia and Herzegovina", no. 27/08 and 32/12)

Code of Ethics / Code of Professional Ethics of Internal Auditors ("Official Gazette of Bosnia and Herzegovina", No. 82/11) - contains the principles and rules that internal auditors are required to adhere to in order to be independent, objective and fair in the performance of their tasks.

The Internal Audit Charter ("Official Gazette of BiH", No. 82/11) - regulates the general approach to internal audit, the purpose and goal, independence, role and scope of internal audit, responsibility of the head of the internal audit unit/internal auditor, as well as the authorization of access to documentation, personnel and physical assets relevant to the engagement, and defines the scope of internal audit activities, reporting and procedures in the event of fraud indicators being identified.

Agreement on Internal Auditing in the Institutions of Bosnia and Herzegovina ("Official Gazette of Bosnia and Herzegovina", No. 73/12) - is a written act that defines the mutual relations between the internal audit unit and the institution to which internal audit services are provided, their rights and obligations, as well as the responsibility of internal auditors and employees of the given institution, and the goal and method of providing internal audit consulting services in accordance with the Law and other regulations dealing with this issue

Manual for internal audit with internal audit standards ("Official Gazette of BiH", no. 82/11) - defines the methodology of work and performance of internal audit in institutions/budgetary users financed from the budget funds of institutions of Bosnia and Herzegovina, in accordance with the Law on Internal Audit of Institutions of BiH.

Decision on the criteria for establishing internal audit units in the institutions of Bosnia and Herzegovina ("Official Gazette of Bosnia and Herzegovina", no. 49/12 and 69/17),

Rulebook on employment of internal auditors in the institutions of Bosnia and Herzegovina ("Official Gazette of Bosnia and Herzegovina", no. 81/12 and 99/14),

Program of training and certification of internal auditors in the institutions of Bosnia and Herzegovina ("Official Gazette of Bosnia and Herzegovina", No. 7/15),

Instruction on continuous professional education of internal auditors in the institutions of Bosnia and Herzegovina ("Official Gazette of Bosnia and Herzegovina", no. 97/15),

Decision on the method of scoring, recording and reporting on continuous professional education of internal auditors in the institutions of Bosnia and Herzegovina ("Official Gazette of Bosnia and Herzegovina", No. 56/17),

Decision on the adoption of internal audit standards in the institutions of Bosnia and Herzegovina ("Official Gazette of Bosnia and Herzegovina", No. 93/17)

In addition to the published International Standards for professional practice of internal auditing (hereinafter: Standards), internal auditors in their work act and use other acts (rules, procedures, guidelines, etc.), but also other standards and guidelines that are applicable to the work of internal auditors, such as individual INTOSAI and ISSAI guidelines and standards, which were published by the Coordination Committee of Supreme Audit Institutions through the Decision on the adoption of the framework of international standards of supreme audit institutions - ISSAI Framework in BiH ("Official Gazette of BiH", no. 38/11).

Internal audit charters