From 21 to 25 September 2026, a five-day training course on the new financial audit methodology of the Audit Office of the Institutions of Bosnia and Herzegovina was held in Sarajevo, in cooperation with the OECD/EU SIGMA Programme.
The training marked the final stage of a two-year process of updating the methodology, aimed at improving the quality, consistency and efficiency of financial audits and aligning the methodology with the INTOSAI Framework of Professional Pronouncements (IFPP).
Through presentations, discussions and practical exercises, the participants addressed the key stages of the audit process. The audit staff had an opportunity to apply the new methodological solutions, exchange experiences and clarify any outstanding issues before the methodology is formally adopted and implemented in the next audit cycle.
The Audit Office extends its appreciation to the representatives of the SIGMA Programme for the expertise, commitment and continuous support they provided throughout the two-year process of developing the new methodology, as well as during the training.
Members of the Audit Office’s working group were also closely involved in developing the methodology, bringing to the process their extensive practical audit experience, professional expertise and understanding of the institutional context in which the Audit Office operates. Their contribution was essential to developing a methodology that is both professionally sound and applicable in practice.
The Audit Office will continue to improve its methodology, strengthen the capacities of its audit staff and build on its successful cooperation with the SIGMA Programme.
