Study visit of the auditors of the SAI of Albania to the SAI of Montenegro

Podgorica, 14th December 2016 – The auditors of the Supreme state audit institution of the Republic of Albania visited the SAI of Montenegro from 8th to 9th December in Budva.

The guests were welcomed by president of Senate, PhD Milan Dabović. He mentioned that the aim of this study visit was to continue good cooperation between the SAI of Montenegro and SAI of the Republic of Albania in line with a signed Cooperation Agreement between these two institutions. The study visit ensures to the supreme audit institutions to gain better knowledge and learn good practices through exchange of experience, that can be implemented in the future auditing work.


During two-day study visit, the representatives of the State audit institution of Montenegro presented its own experience on the following themes: audit functions, types of audit reports, conducting of audit procedures and audit phases, follow up of implementation of the audit recommendations, implementation of the methodology for financial audit and performance audit.