Activities for establishing Internal Audit in the Publc Sector

Internal Audit Unit shall be established as a unit with at least two internal auditors, including the Head of the Internal Audit Unit, or as a department with a minimum of five internal auditors, including the Head of the department of Internal Audit.

• at least one internal auditor and head of internal audit unit, if the average budget / financial plan of the subject from the public sector in the last three years was at least 50 million denars, including funds and programs funded by the EU;
• at least three internal auditors and the head of internal audit unit, if the average budget / financial plan of the subject from the public sector in the last three years was at least 500 million denars, including funds and programs funded by the EU;
• at least four internal auditors and the head of internal audit unit, if the average budget / financial plan of the subject by the public sector in the last three years was at least 2 billion denars, including funds and programs funded by the EU and
• at least one internal auditor every five budget users units.

The minimum number of employees in the internal audit unit does not cover the auditors on training.