Internal audit is performed on the basis of:


  • Strategic plan for three years period,
  • Annual plan
  • Individual Plan for each internal audit.

Strategic and annual plan for the execution of internal audit shall be adopted by the Head of Internal Audit unit upon received approval from the Head of the subjects in the public sector on the basis of risk assessment done.


Head of Internal Audit unit for each individual audit approves plan and program that more specifically describes the audit procedures. Head of Internal Audit Unit no later than December 15 in the current year shall submit a strategic plan for the next three years and the annual audit plan for next year to the Central Harmonization Unit and heads in the organizational units of public sector entities covered by the annual plan.


The annual audit plan may be amended if significant changes occur in the estimated risk or planned resources in developing the annual plan. For the Amendments to the annual plan, the head of internal audit unit shall inform the Central Harmonization Unit.


The annual audit plan should be prepared on the basis of a strategic plan for internal audit and it shall be prepared on the basis of risk assessment and the list of systems and processes set aside for the risk assessment for three-year perspective, taking into account:


  • objectives of the entity;
  • international standards for internal audit;
  • available and potential resources of the unit for internal audit for a period of one year;
  • time needed for preparation of audit reports and
  • time needed for preparation of annual reports.

The Annual Internal Audit Plan should consist of:


  • List of systems and processes that are planed to be audited;
  • Clear, achievable and measurable objectives for each individual audit;
  • All available indicators in the scenes of time frame, available resources and possible engagement of external experts.


Engagement of external experts should be envisaged for performance of certain forms of internal audit depending on volume, complexity, required qualifications and readily available home resources. The budget should be planned in the line with the requirements for engagement of external experts.


If during the year occurs significant change in the assessed risk or planned resources and they are approved by the head of the subject, the Annual Internal Audit Plan can be modified and the Ministry of Finance – Public Internal Financial Control Department should be informed over this issue.


The head of the internal audit unit informs the organizational units that are audited for the part of the plan that concerns them.

Оваа вест е достапна и на: Macedonian Albanian

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