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About the Audit Process


In accordance with the guidelines and standards adopted by INTOSAI the Court of Audit of the Republic of Slovenia carries out audits of regularity and performance audits of the operations of direct and indirect users of public funds. In addition to the regular audits which the Court of Audit has a statutory obligation to perform, its annual work programme also includes other audits selected by the Court of Audit itself. The audit begins with the framework planning of the audit. A proposal for the introduction of an audit may be submitted as:
  • a proposal for a pre-audit, or as
  • a proposal for an audit.
In a pre-audit the auditor obtains, in particular, the information required for an assessment of the risks in the operations of the auditee or obtains other information required in order to decide whether to include the audit in the annual work programme of the Court of Audit. If the proposal is approved a plan for the implementation of a pre-audit is drawn up. When a report on the pre-audit has been compiled a proposal is issued on whether or not to commence an audit

The audit begins with the formulation of a detailed plan. After it is approved a resolution is issued for carrying out an audit which is included in the work programme of the Court of Audit. This is followed by the performance of the audit at the auditee, a draft audit report is issued, disputed audit findings are cleared up with the auditee in a clarification meeting, a proposed audit report is compiled, the auditee has the opportunity to object to the findings of the audit, and the senate performs its work. The audit is concluded with the issuing of an audit report.

The follow up part of the audit procedure is introduced if any important irregularities or inefficiencies by the user of public funds are found and it is not stated in the audit report that appropriate measures were taken during the audit to remove the irregularities or inefficiencies discovered. In that case the auditee must submit a response report to the Court of Audit. The response report must present the steps and actions undertaken to eliminate the irregularities and inefficiencies. The Court of Audit tests the credibility of the response report. If the Court assesses that remedial actions were not satisfactory and that the public fund user violated the obligation of operational efficiency, a request for action to be taken is issued and delivered to the authorised entity, which can take measures against the auditee. The body entity must decide on the measures necessary and report its decision to the Court of Audit within 30 days. If the user of public funds commits a severe violation of the obligation of operational efficiency, the President notifies the National Assembly. The relevant committee of the National Assembly reviews any severe violations in the presence of the auditee and adopts a decree on measures to be taken in such cases.

In cases of severe violations of the obligation of operational efficiency, or if the auditee prevents or hinders the execution of the audit, the Court of Audit can issue a proposal for the dismissal of the responsible person and inform the media.

If there is a suspicion of an offence having been committed the Court of Audit proposes a legal procedure or informs the relevant authorities.

Audits