Basic Training

The Ministry of Finance, Sector for Harmonisation of Internal Audit and Financial Control (Central Harmonisation Unit) delivers a professional training programme for becoming a certified public sector internal auditor. It is an important part of internal audit development at the state administration body level, local and regional self-government unit body, as well as in the majority of government-owned enterprises.

All candidates who successfully complete the training programme will:

• receive a certificate allowing them to engage in internal auditing in the public sector of the Republic of Croatia issued by the Minister of Finance
• become a “Certified Public Sector Internal Auditor”
• become a part of a network of public sector internal auditors

The programme is recognised not only by the Ministry of Finance but also the European Union which has funded the establishment and initial running of the scheme through a CARDS programme for Croatia, which assisted the development of the Public Internal Financial Control system, including internal audit.

A developed system of training and becoming a certified professional helps certified internal auditors to deliver their work in keeping with the best international practice standards of the International Internal Auditing Standards.

Requirements

The following persons are eligible for training, in accordance with the Training programme:
a) Civil servants assigned to tasks of internal auditing in the public sector by the budget user head, 
b) Internal auditors with an accredited auditor certificate, accredited internal auditor certificate in another professional institution and accredited state auditor certificate, and
c) Persons eligible based on requirements from Article 18, paragraph 1 of the Act on Public Internal Financial Control.

The training scheme consists of two levels:

• Theoretical training comprises of five mandatory modules. Following this section and upon a successful passage of a written exam, one receives a document confirming passage of the written exam for becoming a Certified Public Sector Internal Auditor
• Practical training comprises of two successfully completed internal audits. The confirmation thereof is given by a mentor (a certified public sector internal auditor) who has been leading and overseeing the work of the applicants while they perform internal audits. Following the completion of practical training and after passing a verbal exam successfully, one acquires a certificate issued by the Minister of Finance that allows him/her to engage in public sector internal auditing.

Training costs a total of 5000 kn. All candidates who apply for the training must pay the fee except for employees of ministries and other state budegt users.
Training is expected to last for six to nine months.

Mentoring in the practical part of the training

The Instruction on mentorship in practical training for the occupation of an internal auditor in the public sector regulates the procedure for conducting practical training, implementation entities and documentation used in the process of conducting practical training.