- Download 53
- File Size 822.96 KB
- File Count 1
- Create Date April 25, 2016
- Last Updated April 25, 2016
Bosnia and Herzegovina 2012 Full report ENG
SIGMA conducted the first Peer Assisted Review for the three existing State Audit Institutions (SAIs) in BiH in 2005: the Office for Auditing of the Financial Operations of the Institutions of Bosnia Herzegovina (SAI BiH), the Office of Budget Audit of the Federation of Bosnia and Herzegovina (SAI Fed), and the Supreme Office of the Republic of Srpska Public Sector Auditing (SAI RS).
The review was designed on the basis of the peer review, 2005 and the request from the Audit Offices. This time, the coordination board of the audit offices requested the peer review to also cover the Audit Office of Brcko District. The Co-ordination Board thought it necessary that all auditing institutions within BiH engage in such a review process as a way to improve operating quality, thereby enhancing their significance and functioning. This time, the Co-ordination Board requested the peer review to also cover the Audit Office of Brcko District. It covered:
- The legal framework, and its practical application with special attention to the independence of the Audit Offices;
- The Co-Ordination Board and the management of the Supreme Audit Institutions (SAIs) (excluding human resource management); the development of professional skills and IT equipment;
- The audit processes, both for the financial and performance audits, focussed on practice, rather than on methodology;
- The external communication, including reporting, follow-up and the relations with Parliaments and other stakeholders.
- The Peers have worked according to the methods and criteria described below.
The peer team, consisted of:
Mr. Jan Pieter Lingen , former Head of Cabinet to the Dutch Member of the European Court of Auditors;
Mr. Philip Duncombe, former Audit Director, National Audit Office, United Kingdom;
Mr. Joop Vrolijk, former Deputy Director, Dutch Court of Audit (Algemene Rekenkamer), SIGMA Senior Advisor and OECD Principal Administrator.
For SIGMA,Mrs. Bianca Brétéché, former Senior Auditor, Court of Accounts of the State of Brandenburg (Landesrechnungshof Brandenburg), Germany, SIGMA Senior Advisor and OECD Principal Administrator, was responsible for the project.