Certificate of the acquired title of a government auditor

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

• Pravilnik o izdajanju potrdil za naziva državni revizor in preizkušeni državni revizor

A person must have at least two years' experience in auditing.

Evidence

Evidence of suitable experience in auditing

Legal basis

• Pravilnik o izdajanju potrdil za naziva državni revizor in preizkušeni državni revizor

The condition to acquire the title of a government auditor is suitable auditing achievements proven by applicants for the acquisition of the title with a list of audits or other equivalent tasks according to the rules on the point system for auditing achievements and approved by the employer where the work has been carried out.

The condition to acquire the title of a government auditor is to achieve at least 30 points according to the rules on the point system for auditing achievements.

Legal basis

• Rules on grading audit achievements
• Rules on change of rules of grading revision achievements

A person must pass professional examination.

Certificate of passing examination is issued by the Court of Audit of the Republic of Slovenia that is also the provider of the training programme.

Training is carried out if necessary for employees of the Court of Audit. Prior to each training, the Court of Audit adopts the training programme and appoints the Programme Council.

A person who meets the following conditions may be enrolled in the programme:

1. university or at least higher professional education with specialisation or a master's degree (second Bologna cycle),

2. at least two years' experience in auditing,

3. and at least 30 points achieved according to the rules on the point system for auditing achievements.

Applicants initially undergo tests of knowledge in subjects from the training programme. Following the examination, they prepare and defend the final thesis.

Legal basis

• Pravilnik o izdajanju potrdil za naziva državni revizor in preizkušeni državni revizor
• Rules on grading audit achievements

The title of a government auditor is also acquired by an applicant who is entered at the Slovenian Institute of Auditors in the register of certified auditors and has passed the test of knowledge in the subjects of government audit, and operations of the State and public entities from the training programme.

Evidence

• Certificate of passing exam in the subject of government audit;
• Certificate of passing exam in the subject of operations of the State and public entities.

Legal basis

• Pravilnik o izdajanju potrdil za naziva državni revizor in preizkušeni državni revizor

The title of a government auditor may also be acquired by a person who has acquired the title of an internal government auditor on the basis of the Public Finance Act, and has passed the test of knowledge in the subject of government auditing from the training programme.

Evidence

Certificate of passing exam in the subject of government audit

Legal basis

• Pravilnik o izdajanju potrdil za naziva državni revizor in preizkušeni državni revizor

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

• Pravilnik o izdajanju potrdil za naziva državni revizor in preizkušeni državni revizor

A certified auditor is a natural person who provides auditing services for a auditing company. Certified auditors verify financial statements of business entities in order to ensure accuracy and completeness of information that are the subject of the audit.

To carry out the tasks of a certified auditor, an individual must meet the prescribed conditions and acquire a licence to carry out the tasks of a certified auditor issued by the Slovenian Institute of Auditors.

Certified auditors must extend their licence every two years by attending additional training.

Details

Details

The title of an internal government auditor (hereinafter referred to as ‘IGA’) 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 an internal government auditor may be acquired by a person who meets the prescribed conditions and has passed the training programme to acquire the title of an internal government auditor.

A certificate of the acquired title of an IGA may also be acquired by a person who has acquired the title of a government auditor on the basis of the Court of Auditors Act, has passed the additional test for acquisition of the title of an IGA, and has successfully defended the final thesis.

Details