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Online training – Implementation of the Guidelines for performing audit of the final statement of the state budget

Podgorica, 1st December 2020 – State auditor – head of Department for monitoring fiscal responsibility criteria Mr Ivan Marojević and state auditor MSc Špiro Mijović hold online training for the audit staff of the SAI on implementation of the Guidelines for performing audit of the final statement of the state budget.


Apart from the lecture about the implementation of the Guidelines, the training included practical examples in setting risks, materiality, sampling, auditing monetary and fiscal transactions, reallocation of funds, overrun of the budget execution and etc.