dzr
STATE AUDIT OFFICE
GUARDIAN OF PUBLIC FUNDS
  1. Audit proposals for SAO 2023 Annual Work Program
  2. Audit proposals for SAO 2023 Annual Work Program

Audit proposals for SAO 2023 Annual Work Program

06.10.2022
Слика
Предлози за вршење на ревизии за Годишна програма за 2023 година

In line with the State Audit Law and the Guidelines for strategic and annual audit planning, Auditor General adopts SAO Annual Work Program, which defines the audit activities to be
implemented in the next calendar year (2023). The Annual Program is submitted to the Assembly and published on SAO website.
In line with Article 23 of the State Audit Law, SAO performs mandatory annual audit on the Budget of the Republic of North Macedonia and on the budgets of the Funds.
Audit of other entities is regulated by Article 22 of this Law and is carried out within the deadlines defined in SAO Annual Work Program.
In the process of preparing Annual Work Program, SAO adheres to the criteria and strategic commitments determined in SAO Strategic Audit Plan 2021-23, SAO strategic objectives, UN SDGs, selection criteria in line with INTOSAI standards, OECD-SIGMA evaluation methodology and the available audit resources, as well as the proposals by given by stakeholders including:

  • Audit requests by the Assembly in accordance with annual audit planning criteria;
  • Audit requests from competent entities and civil society organizations; and
  • Requests/Proposals arising from the growing interest of the public.

The audit requests/proposals by external stakeholders can be accepted provided they are in line with SAO Strategic Audit Plan and the available resources for the year in question, as well as in line with the procedures for determining risks in annual audit planning.
Given that that the State Audit Office has started the activities for preparation of the Annual Work Program for 2023, we invite and at the same time encourage all stakeholders to submit their audit requests/proposals for entities of increased public interest that that should be covered by SAO Annual Work Program for 2023.
Responsible, accountable and transparent operation are fundamental values ​​that the State Audit Office, as the supreme audit institution in the country, continuously fights for and advocates.
Audit requests/proposals may be submitted in paper form to the State Audit Office (Pavel Shatev Street no. 2, Palata "Emanuel Chuchkov") or in electronic form on SAO website (https://dzr.mk/contact/barane_za_revizija  ), no later than 15 November 2022.