Informative Notice
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Certificate of the acquired title of a certified government auditor
Persons may carry out the tasks of a certified government auditor when they acquire a certificate of the acquired title.
A certificate of the acquired title of a certified government auditor is issued to a person who meets the prescribed conditions for the acquisition of the title.
An application for the acquisition of the certificate is filed at Računsko sodišče Republike Slovenije (Court of Audit of the Republic of Slovenia), Slovenska cesta 50, 1000 Ljubljana.
A certified government auditor may be a person who meets the prescribed conditions and has passed professional examination for certified government auditors.
The title of a certified government auditor may also be acquired by an applicant who has acquired the title of an internal government auditor on the basis of the Public Finance Act, if they meet other prescribed conditions, and has successfully defended the final thesis.
Conditions
These terms apply to the profession Certified government auditor
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A person must have a university or at least higher professional education with specialisation or a master's degree (second Bologna cycle).
Evidence
Certificate of the level of education
Legal basis
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A person must have at least three years' experience in auditing or must achieve at least 120 points according to the rules on the point system for auditing achievements.
Legal basis
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The provider of the training programme is the Court of Audit of the Republic of Slovenia.
Applicants initially undergo tests of knowledge in subjects from the training programme.Following the examination, they prepare and defend the final thesis.
Following a successfully concluded training programme, the provider of training issues a certificate of acquisition of an auditing title.
Evidence
Following passed professional examination, applicants may file an application for the title at the Court of Audit of the Republic of Slovenia to acquire the title of a certified government auditor.
Legal basis
- Pravilnik o izdajanju potrdil za naziva državni revizor in preizkušeni državni revizor
- Rules on grading audit achievements
Competent Authority
Court of Audit of the Republic of Slovenia
Slovenska cesta 50
1000 Ljubljana -
Following additional exams passed, applicants for the title of a governmental auditor must successfully defend their final thesis.
Evidence
Certificate of fulfilled obligations determined in the programme
Legal basis
Competent Authority
Court of Audit of the Republic of Slovenia
Slovenska cesta 50
1000 Ljubljana -
The title of a certified internal government auditor (hereinafter referred to as ‘CIGA’) must be held by employees employed as internal auditors in internal auditing services or contractual workers of outsourcers for internal auditing of direct and indirect users of the national budget or of the budgets of local communities.
The tasks of internal auditors include especially the monitoring and evaluation of established internal risk control and management, and assistance with the improvement of the operations of budget users.
The title of a CIGA may be acquired by a person who meets the prescribed conditions and has passed the training programme to acquire the title of a certified internal government auditor.
A certificate of the acquired title of a CIGA may also be acquired by a person who has already acquired a title of a certified government auditor pursuant to the Court of Auditors Act and has passed the additional test for acquisition of the title of a CIGA.
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A government auditor of the Court of Audit of the Republic of Slovenia carries out audits of accuracy and performance audits of direct and indirect users of public funds.
A person who has acquired the title of a government auditor may also act as the head of an outsourcer's auditing group that pursues the activity of internal auditing of budget users.
The title of a government auditor may be acquired by a person who meets the conditions prescribed to acquire the title and has passed professional examination.
The title of a government auditor may also be acquired by a person who meets other prescribed conditions, and:
1. has been entered in the register of certified auditors at the Slovenian Institute of Auditors, has passed the test in the subjects of government audit, and operations of the State and public entities from the training programme, and has successfully defended the final thesis, or
2. has acquired the title of an internal government auditor on the basis of the Public Finance Act, has passed the test in the subject of government audit from the training programme, and has successfully defended the final thesis.