Seminar “Auditing Sustainable Development”

Skoplje, 26th september 2016 – Within XIV Annual meeting of the EUROSAI Working Group on Environmental Auditing, the seminar dedicated to the role of the supreme audit institutions in auditing sustainable development was held in Skoplje. The host of the seminar was the Supreme audit institution of Macedonia.

Upon invitation of Auditor General of the SAI of Macedonia, delegation of the SAI of Montenegro led by a member of Senate, Nikola Kovačević participated in this event. The objective of the seminar was to give an introduction to the supreme audit institutions about the concept of environmental auditing, as well as the challenges for conducting such a thematic audit.

Member of Senate, Nikola Kovačević along with the auditors general of the regional supreme audit institutions took part in a panel discussion on “Challenges for supreme audit institutions in auditing sustainable development”.


In his speech, member of the Senate, Nikola Kovačević spoke about experience of the SAI of Montenegro in conducting audits on the topic of sustainable development.

He added that the SAI had conducted financial audits of the annual financial statements and regularity audits of the operations of the audited entities which tasks and activities mostly referred to implementation of the environmental protection policy and sustainable development. The SAI conducted performance audit of the Secretariat for development projects. In this audit, the SAI audited the projects which mostly referred to area of tourism and sustainable development. Apart from this performance audit, member of Senate highlighted the cooperation with the State audit office of the Republic of Croatia related to parallel performance audit that would be conducted on the topic of energy efficiency in the public institutions.