Official web site of
The City of Bijeljina

Internal Audit Unit

Trg kralja Petra I Karađorđevića 1
76 300  Bijeljina
Republic of Srpska
Bosnia and Herzegovina

Phone: +387 (0)55 233 165
E-mail: [email protected]
Head of Section: Nada Đurić
Internal Audit Unit performs professional jobs related to internal audit in the public sector, pursuant to the Law on the System of Financial Controls in the Public Sector of Republic of Srpska, adopted standards and guidelines and rules of the Central unit for harmonisation of the Republic of Srpska, which is in charge of monitoring and coordination of work of internal audit units in the Republic of Srpska.
Jobs, responsibilities and organisation of the Internal Audit Unit is further regulated in the Charter of Internal Audit Unit and the Rulebook, pursuant to the law, other regulations and standards applied in the field of internal audit in the public sector.
Internal Audit Unit is in charge of internal audit of all organisational units of the City Administration, as well as other lower consumers of the local treasury without the established internal audit function. Jobs of internal audit include audit of programmes, activities and processes of individual functional areas which contribute to the achievement of the City goals, and are primarily related to assuring and advising.
Jobs of Internal Audit Unit are performed through audit of systems, audit of conformity, financial audit, performance audit, and subsequent audits, in accordance with the established goals and subject of individual internal audits.
Internal Audit Unit performs jobs related to:
  • analysis and assessment of risk and planing of work of internal audit, including the City budget beneficiaries without this function;
  • evaluation of adequacy and efficiency of the system for financial management and control of the City budget beneficiaries, testing and assessment of data and information in accordance with the plan of internal audit of the City and special requests by the Mayor;
  • reporting on the results of internal audit and recommendations for corrective actions with the aim to improve operation and to establish a more efficiant and more rational expenditure of budget funds, including monitoring of implementation of given recommendations;
  • monitoring regulations and standards related to internal audit and continuous professional development, contact and cooperation with external audit, provision of consultancy services, and other jobs under the competence of internal audit, pursuant to the Law and by-laws regulating this function.
Internal Audit Unit is organised in a way that provides execution of internal audit in accordance with regulations and standards related to internal audit, and it is developped in accordance with the assigned resources and priorities of the City Administration.
As necessary, in accordance with the guidelines of Central unit for harmonisation of the Republic of Srpska, the Internal Audit Unit supervises and coordinates activities of the internal audit units of lower level budget beneficiaries.
Internal Audit Unit is not responsible for and does not perform jobs out of the job description of internal audit.