Internal auditor

The need to systematize the job position of the internal auditor as an independent civil servant outside the organizational units of the Court was established in material-financial regulations concerning the obligations of the Court as a direct budget beneficiary, in accordance with the provisions of the Law on State Audit Institution. This job position was established by Article 13 Item 2 of the Rules on Internal Organization and Systemization of Job Positions in the court.

Among other things, Internal Auditor prepares a report on the performed audit and submits it to the President of the Court in order to provide his/her with information. The report contains statements about the functioning of the internal control systems as well as recommendations for remedying the noted irregularities to ensure that the court can function in accordance with the regulations.

JOB DESCRIPTION:

  • Performs direct and operational auditing tasks;
  • Analyzes and evaluates all the financial business functions within the purview of the Supreme Court of Cassation;
  • Monitors the application of the law and compliance with the rules of internal control;
  • Identifies and assesses risks;
  • Verifies whether the financial operations are performed in accordance with the regulations, internal policies and contracts;
  • Is responsible for controlling the use of funds;
  • Is responsible for the protection of data on the operations of the court;
  • Provides recommendations for the improvement of financial and material operations of the Supreme Court of Cassation;
  • Monitors the implementation of the recommendations;
  • Controls the harmonization of the staffing plan with the factual situation;
  • Prepares periodic reports on the financial operations for the the President of the Court.

Job description and requirements for the job position of Internal Auditor, as well as the details regarding the title i.e. appointment are provided in the Article 13 Item 2 of the Rules on Internal Organization and Systemization of Job Positions in the Supreme Court of Cassation. As a special requirement prescribed in material and financial regulations, a person applyin for the position must have passed the examination for certified internal auditor in the public sector.