Planning and Reporting


Planning the internal audit requires competency and knowledge of a wide range of fields such as good knowledge of administrative and functional activities of budget users and knowledge of risk management and internal controls.

The basis for conducting internal audits is based on strategic and annual internal audit plans.

The strategic and annual plan is developed by the head of the Internal Audit Unit and endorsed by the head of the budget user by the end of the current year for the following three year / year period.

The Strategic Plan is developed by applying the methodology of strategic planning based on a risk assessment for a three year period. The strategic plan carries out the goals of the internal audit and strategic direction of the internal audit unit in terms of resources and future development.

The Annual Plan of Internal Audit is developed based on the strategic plan for a calendar year in accordance with the existing resources. The Annual Plan contains general and specific objectives and the proposed audit for the following year.

The head of the internal audit unit is required, with the approval of the head of the user budget, to submit strategic and annual internal audit plans to the Central Harmonisation Unit by January 31.


The Internal Audit Unit Head, i.e. the Internal Auditor is obliged to prepare an annual report on the performed audits and internal audit activities  (AR-IA form) and with the endorsement of the Budget User Head who is obliged to submit in writing and electronically to the Central Harmonisation Unit no later than 31 January for the previous year.

The Internal Audit Unit Head is also obliged to submit individual or interim reports at the request of the Central Harmonisation Unit within the Ministry of Finance.