Certificate of the acquired professional title of a certified internal auditor

Applicants for the title of a certified internal auditor must have at least two years' work experience in internal auditing or auditing.

Evidence

Evidence of suitable work experience

Applicants must have concluded at least a study programme of the first level according to the act regulating higher education or equal education.

Evidence

Evidence of education

Applicants for the enrolment in the training to acquire the title of a certified internal auditor must have a high level of active knowledge of Slovenian.

Evidence

Evidence of active knowledge of Slovenian

Applicants who wish to enrol in the training to acquire the title of a certified internal auditor must also meet the condition that they have not been convicted res judicata of a criminal offence against property or the economy, and the sentence has not been erased from the criminal records.

Evidence

Extract from the criminal records of natural persons

Legal basis

• Rules on professional qualification certificates for certified tax officers, certified accountants, certified internal auditors and certified information system auditors, on entry in the register at the institute and on keeping records of existing holders of certificates

The training to acquire professional knowledge consists of two parts. In the first part, applicants sit for exams in individual subjects, while in the second part, they prepare and defend the final thesis, and orally answer questions asked.

In the first part of the training, applicants must pass written exams in:

- civil law and commercial contracts;

- commercial law, company law and company management;

- the implementation of internal auditing;

- business finance and financial analyses;

- the rules on professional and ethical behaviour in internal auditing;

- accounting for decision making;

- the drawing up of annual reports, consolidation and auditing;

- the role of internal audits and internal audit planning;

- the management of business processes, and IT and related risks.

The price of the training is EUR 3,220.00 excluding VAT.

The tender for the training is published on the website of the Slovenian Institute of Auditors.

Evidence

Based on the passed professional examination and suitable work experience, the Slovenian Institute of Auditors issues a certificate to the applicant and awards the holder of the certificate the professional title of a certified internal auditor.

Legal basis

• Rules on professional qualification certificates for certified tax officers, certified accountants, certified internal auditors and certified information system auditors, on entry in the register at the institute and on keeping records of existing holders of certificates