Office for Internal Audit

This Office is an expert service of the Government of the Republic of Croatia, which, as a joint unit for internal audit, is competent for the work of internal audit in the offices and other expert services of the Government. The Office, on the basis of an agreement and with the prior consent of the Minister of Finance, performs the work of internal audit of budget beneficiaries who have not established their own internal audit. The scope of the work of the Office is defined by the Regulations on the Office for Internal Audit of the Government of the Republic of Croatia ("Official Gazette" no. 52/2012). 

The Office performs the following expert work:

• conducts internal audits of the offices and services of the Government of the Republic of Croatia and budget beneficiaries with whom it has signed agreements on the conduct of internal audits (subjects of audit);
• performs internal audits of the system of operations of subjects of audit and internal audits of programmes and projects financed by the European Union;
• performs special audits at the request of the Prime Minister, the heads of subjects of audit, and national officials for certification;
• gives expert opinions and advice in order to improve the operations of subjects of audit;
• analyses and assesses systems, processes and business functions within the competence of subjects of audits and gives an evaluation of internal control systems, on the basis of risk assessment;
• draws up strategic and annual plans of internal audit on which the conduct of individual audits is based and other internal audit activities;
• monitors the implementation of recommendations given in reports on the internal audits conducted;
• draws up annual reports on internal audits and submits them to the competent institutions and the Prime Minister;
• submits individual or occasional reports at the request of the competent institutions and heads of subjects of audit and the Prime Minister;
• monitors and ensures the high-quality implementation of internal audits and undertakes internal quality assessment pursuant to the regulations on internal audit of budget beneficiaries;
• draws up opinions on the system of financial management and control which are an integral part of the Statement of Fiscal Responsibility;
• points out irregularities and inconsistencies with the law and other regulations;
• cooperates with the State Audit Office;
• cooperates with the organisational unit of the Ministry of Finance responsible for the coordination of branches and for the development of the system of internal financial control in the public sector, which also includes the obligation to submit a strategic and annual plan of internal audit and an annual report;
• prepares data related to financial and material operations and other professional and administrative tasks for the needs of the work of the Office. 

The tasks within the scope of work of internal audits are performed by the Office according to the international internal audit standards and the regulations and guidelines governing internal audit in the Republic of Croatia. In their work, internal auditors are obliged to apply the Internal Audit Charter and the Code of Professional Ethics of Internal Auditors.