Informative Notice
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Entry in the register of internal audit providers
Prior to commencing the activity of internal auditing of users of the national and municipal budgets, an auditing company or an independent auditor (sole trader) must be entered in the register of internal auditing providers.
Applications may also be submitted to the email address of the Budget Supervision Office of the Republic of Slovenia (UNP).
On the basis of the application filed, the UNP verifies the conditions and enters the provider in the register.
Conditions
These terms apply to activity Internal auditing of budget users
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Outsources carrying out internal audit must have the knowledge, skills and competences required to carry out auditing.
Outsources must have suitable competences if at least the head of an auditing group has a certificate of the acquired title of a certified internal auditor from the Slovenian Audit Institute and/or a a certificate of the acquired title of a certified internal auditor or a certificate of the acquired title of a certified government auditor or a government auditor.
Evidence
A certificate of the acquired title is issued by:
- Budget Supervision Office for the titles of internal government auditor and certified internal government auditor;
- the Court of Audit for the titles of government auditor and certified government auditor;
- the Slovenian Institute of Auditors for the title of certified internal auditor.
Legal basis
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Budget users must allocate budgetary resources by separating the responsibilities of authorising officers, accountants and internal auditors.
Legal basis
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When implementing auditing, outsourcers implementing internal auditing must observe guidelines for financial management and internal control, and for internal government auditing.
Legal basis
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Certified internal auditors carry out the revision of processes, the operation and the attainments of the objectives of an organisation. They provide expert advice to the management at all organisational levels when seeking solutions.
A certified internal 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 certified internal auditor is acquired by a person who meets the prescribed conditions and has acquired a certificate of a professional title issued by the Slovenian Institute of Auditors.
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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.
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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.
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A certified 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 certified 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 certified government auditor may be acquired by a person who meets the conditions prescribed to acquire the title, has acquired the title of a government auditor and has passed professional examination.
The title of a certified 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, meets other conditions, and has successfully defended the final thesis.
Procedures
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Entry in the register of internal audit providers
Legal protection
Form of redress: Complaint
Competent Authority: Ministry of Finance, Budget Supervision Office