State Audit Institution (the Institution) is the highest authority for auditing of public funds in the Republic of Serbia.
It was founded in 2005, by virtue of the Law on the State Audit Institution.
State Audit Institution is an independent state authority.
The Institution is accountable to the National Assembly of the Republic of Serbia for the conduct of activities stemming from its competence.
The Institution performs activities stemming from its competence pursuant to the Constitution of the Republic of Serbia, the Law on the State Audit Institution and Rules of Procedures of the State Audit Institution, which, pursuant to the Law, defines in detail the manner and procedure for performing activities stemming from the competence of the Institution, manner of ensuring transparent operation, decision-making process and other matters significant for the work of the Institution pursuant to the Law.
The Institution has a President, Vice-President, the Council, audit departments and support services departments.
Audit departments are managed by the Supreme State Auditors.
Support services department is coordinated by the Secretary General of the Institution.
Scope and manner of performing activities within the Institution’s departments, internal organization and job classification shall be defined in more detail by the enactment of the Institution – Rules on Internal Organization and Job Classification, enacted by the Council at the proposal of the President of the Institution.
Code of Ethics for state auditors and other employees of the State Audit Institution (hereinafter: the Code) define in more detail ethical principals, generally accepted rules of behavior and professional standards that the state officials, state auditors and other employees of the State Audit Institution must adhere to. Rules of the Code shall also apply to external experts, engaged in the State Audit Institution, when performing activities stemming from its competence. State auditors and other employees are obliged to observe and strictly implement the Law on the State Audit Institution, INTOSAI audit standards (International Organization of Supreme Audit Institutions), INTOSAI Code of Ethics and the present Code.
Head office of the Institution is located in 41 Makenzijeva Street, Belgrade.