Informative Notice
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Certificate of the acquired title of an internal government auditor
Persons may carry out the tasks of an internal government auditor when they acquire a certificate of the acquired title of an internal government auditor (IGA).
An application for the acquisition of the certificate is filed with the Budget Supervision Office (BSO) at the Ministry of Finance.
On the basis of the application filed, the BSO verifies the conditions. The minister responsible for finance issues a certificate of the acquired title of an internal government auditor.
The certificate is an official document. The title is used by being added after the name and surname of the holder of the certificate.
The BSO keeps a register of internal government auditors which is published on its website.
A certificate of the acquired title of an internal government auditor may be acquired by a person who meets the prescribed conditions and has passed the training programme.
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.
Conditions
These terms apply to the profession Internal government auditor
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A person must have university education or concluded the second Bologna cycle.
Evidence
Evidence of suitable education
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A person must have at least three years' work experience of which one year in the field of auditing, accounting or financial operations.
Evidence
Evidence of suitable work experience, e.g. a photocopy of an employment contract
If the work tasks or basic chores of a job from the employment contract are not exactly described or defined, a photocopy of the internal act on job classification is required as evidence.
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To acquire the title of an internal government auditor, a person must conclude a training programme. Applicants initially undergo exams in line with the training programme. Following the exams, they prepare the final thesis.
Following a successfully concluded training programme, the provider issues a certificate to applicants.
The selected provider of the training programme is the Centre for Training in the Field Public Finance (CUJF).
The tuition fee for the training to acquire the title of an IGA is EUR 1,850.00.
A person with at least university education or concluded second Bologna cycle may enter the programme.
CUJF carries out a programme of education of internal auditors in the public sector (Training for Internal Auditors and the public sector - TIAPS model) in collaboration with the British institute CIPFA (Chartered Institute of Public Finance and Accountancy). Therefore, when candidates pass all the exams, receive an international certificate CIPFA, and are awarded the CIPFA diploma after completion of education at the second level.
Evidence
Certificate of concluded training programme
Legal basis
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A certified internal auditor who wishes to acquire the title of an internal government auditor must pass an additional exam in legislation in the field of public finance.
Training to sit for the exam is carried out by a regional institution – the Centre of Excellence in Finance.
The cost of tuition for the module of legislation in the field of public finance amounts to EUR 500.00 and also covers the costs of sitting for the exam. In addition, applicants must settle the enrolment fee which is EUR 62.50.
Evidence
Certificate of passing exam in legislation in the field of public finance
Legal basis
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Auditors or certified auditors who wish to acquire the title of an internal government auditor must pass two additional exams:
- in legislation in the field of public finance and
- internal auditing (introduction).
The training prior to the exam is carried out by a regional institution – the Centre of Excellence in Finance.
The tuition fee for both modules is EUR 1,000.00 and also covers the costs of sitting for the exam. In addition, applicants must settle the enrolment fee which is EUR 62.50.
Evidence
- Certificate of passing exam in legislation in the field of public finance;
- Certificate of passing exam in internal auditing (introduction).
Legal basis
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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.
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A government auditor who wishes to acquire the title of an internal government auditor must pass an additional exam in the field of internal auditing - introduction.
Training to sit for the exam is carried out by a regional institution - the Centre of Excellence in Finance.
The cost of tuition for the module internal auditing - introduction amounts to EUR 800.00 and also covers the costs of sitting for the exam. In addition, applicants must settle the enrolment fee which is EUR 100.00.
Evidence
Evidence of a passed additional exam in the field of internal auditing - introduction
Legal basis
Competent Authority
Slovenian Institute of Auditors
Dunajska cesta 106
1000 Ljubljana -
Following the additional exam, the applicant prepares and defends the final thesis.
Legal basis
- Public Finance Act (ZJF)
- Rules on issuing certificates for the title of State Internal Auditor and Certified State Internal Auditor
Competent Authority
Slovenian Institute of Auditors
Dunajska cesta 106
1000 Ljubljana
Procedures
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Certificate of the acquired title of an internal government auditor
Attachments
- Evidence of work experience
- Evidence of concluded training programme
- Evidence of conditions met to acquire the title of an internal government auditor