Conference „How can state and internal auditors cooperate better?“

Podgorica, 19th May 2015 – The Conference „How can state and internal auditors cooperate better?“ was organized as the part of the project “Together towards accountability – strengthening the impact of the state audit in Montenegro”, supported by the Royal Norwegian Embassy in Belgrade. 

During introductory speeches, the panelists were PhD Branislav Radulović, member of Senate of the SAI and mr Ana Krsmanović, Director of Directorate for Central Harmonization at Ministry of Finance.

Member of Senate, PhD Branislav Radulović has stated that democratic power accountable to the citizens is not possible without strong budget control mechanisms, like supreme audit institutions, which are functional, organizational and financial independent body of public sector control.


Cooperation with internal auditors in the public sector and in private is important part of functioning of the state audit for the purpose of achieving its constitutional and legal competency. Well established cooperation eliminates overlapping of the work and ensures to use time and resources in an efficient manner for carrying out activities in area of auditing budgetary consumption.

Director of Directorate for Central Harmonization at Ministry of Finance, mr Ana Krsmanović has stated that there is 95% of budget consumption covered by internal audit. The number of implemented recommendations has been increased, and the quality of the work of internal auditors has been improved. In the public sector, there are 34 units for internal audit and 61 internal auditors.

On behalf of the State audit institution, members of Senate, heads of sectors and heads of divisions participated at this event.



Representative of NGO „Institute Alternativa“, Mr. Marko Sošić has prepared a comparative overview of practice of the cooperation between the SAI and internal audit.

At the Conference, the conclusion has been made that cooperation between state and internal auditors should be intensified and it was stated that these meeting should be turned into a practice. NGO „Institute Alternativa“ will prepare a summary of the conference's discussion with key themes, as well as proposals for strengthening cooperation based on comparative practice.