Workshop at SAI Montenegro
At the invitation of the Montenegro State Audit Institution, representatives of the State Audit Office of the Republic of Croatia, Ms. Nediljka Rogošić, Deputy Auditor General and her associates, participated in the workshop Audit of the Final Budget Account - Case Study held in Podgorica on 18 and 19 February 2026.
Deputy Auditor General, Ms. Nediljka Rogošić, and her associates provided training to the Workshop participants and shared the experiences of the State Audit Office of the Republic of Croatia in several areas:
During the two-day workshop with the auditors of the Montenegro State Audit Institution, experiences and examples of good practice related to the audit of the annual report on the execution of the state budget were exchanged.
Deputy Auditor General, Ms. Nediljka Rogošić, and her associates provided training to the Workshop participants and shared the experiences of the State Audit Office of the Republic of Croatia in several areas:
- Strengthening the credibility of the state budget and trust in public finances
- Experiences of the State Audit Office of the Republic of Croatia in conducting financial audits of the execution of the state budget of the Republic of Croatia with an emphasis on the legislative framework, objectives, approach and structure of the report itself; data collection during the year; planning and development of the audit plan and program; implementation of the audit; reporting on the conducted audit; monitoring the implementation of orders and recommendations; fiscal risks and debates in the Croatian Parliament on reports on the audit of the annual report on the execution of the state budget of the Republic of Croatia
- Ethical challenges for Supreme Audit Institutions in an artificial intelligence environment
- Comparison of the audit of the execution of the state budget of the Republic of Croatia and the final account of the budget of Montenegro
- Specifics in auditing the state budget execution.
During the two-day workshop with the auditors of the Montenegro State Audit Institution, experiences and examples of good practice related to the audit of the annual report on the execution of the state budget were exchanged.
