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Internal Audit Service carries out regular audits in accordance with the adopted plan audits. The audit may be limited to selected measures and to samples of payments if an audit plan ensures that over a period not exceeding five years, covers all important areas, including internal organizational units of the paying agency responsible for approving of payments.



The activity of the internal audit to the paying agency shall be implemented in accordance with the priority order of the rules of internal auditing, whereby the use of certain rules is binding while others is highly recommended.

Between the binding rules of the national internal auditing as folowed below includes following legal and professional basis:

  • Public Finance Act and the regulations promulgated thereunder governing the control of public finances,
  • Guidelines for state internal auditing (containing all the mandatory elements of the International Professional Practices Framework for Internal Auditing: definition of internal auditing, code of ethics and international standards for the professional practice of internal auditing and additional requirements and clarifications for the implementation of specific binding elements of the International Professional Practices Framework for Internal Auditing in field of budget users auditing).
  • the views of the Budget Supervision Office of the Republic of Slovenia for the control of the budget in the area of ​​public internal financial control, published on the website

Highly recommended rules of the state internal auditing serve as a guidance for internal auditors to obey binding rules. In this category are by order as followed below:

  • guidelines of the Budget Supervision Office of the Republic of Slovenia linked with the implementation of state internal auditing guidelines,
  • Advisory guidance issued by the Institute of Internal Auditors and
  • other guidelines and methodological materials issued by the Institute of Internal Auditors.

Rules on the Functioning of the Internal Audit Service of the paying agency is a fundamental internal audit regulation document defining Service purpose, operations, responsibilities and tasks. 




At his work the internal auditor is autonomous and independent. With a view to the objectivity of the reports of the auditing and impartiality internal auditors do not perform any executive functions in the paying agency as well as they do not bear any direct responsibility or authority for the activities they audit. Internal auditors should be without prejudice, however, should be avoided of any conflict of interest.