BOSNIA AND HERZEGOVINA
COORDINATION BOARD OF SUPREME AUDIT INSTITUTIONS
The Coordination Board of Supreme Audit Institutions was established pursuant to the Law on Auditing of the Institutions of BiH, the Law on Auditing of the Institutions in the Federation of BiH and the Law on Auditing of the Public Sector of Republika Srpska.
The Coordination Board of Supreme Audit Institutions is composed of Auditors General and Deputy Auditors General of the Audit Offices of Bosnia and Herzegovina, Republika Srpska and the Federation of Bosnia and Herzegovina.
The Coordination Board is chaired by the Auditor General of the Audit Office of the Institutions of Bosnia and Herzegovina or, in his absence, his authorized representative.
Competences of the Coordination Board are as follows:
a) To establish consistent guides and instructions based on INTOSAI auditing standards;
b) To exchange professional experiences and strive to ensure consistent auditing quality;
c) To organize and coordinate developing activities of all of the three Audit Offices;
d) To assign auditing responsibility for the activities of common interest;
e) To appoint representatives in international bodies.
The Coordination Board follows a consensus based decision-making process. All Audit Offices have one vote each.