Pozitivne ocjene za eksternu reviziju u Izvještaju Evropske komisije za Poglavlje 32 – Finansijska kontrola
Senat Državne revizorske institucije je na 363. sjednici, održanoj danas razmatrao Izvještaj Evropske komisije o Crnoj Gori za 2021. godinu, Poglavlje 32 – Finansijska kontrola.
Kako je saopšteno iz Državne revizorske institucije (DRI), Senat je izrazio zadovoljstvo povodom pozitivne ocjene date u Izvještaju Evropske komisije u oblasti eksterne revizije.
DRI je u proteklom periodu značajno unaprijedila komunikaciju i saradnju sa ključnim zainteresovanim stranama i ojačala svoju kontrolnu funkciju nad potrošnjom javnih sredstava.
“U predmetnom Izvještaju se posebno ističe da „Državna revizorska institucija je značajno unaprijedila svoje kapacitete i procedure (revizorske metodologije) za sprovođenje različitih vrsta revizija u skladu sa međunarodnim standardima. Ona je takođe uspostavila osnovu za efikasnije praćenje revizorskih preporuka, kao i za otvoreniju i transparentniju komunikaciju sa Parlamentom i opštom javnošću… Funkcionalna, operativna i finansijska nezavisnost Državne revizorske institucije (DRI) je zaštićena Ustavom i uspostavljena pravnim okvirom u skladu sa standardima Međunarodne organizacije vrhovnih revizorskih institucija (INTOSAI)”, navodi se u saopštenju.
Na polju kvaliteta revizorskog rada, DRI je usvojila Smjernice za izbor finansijskih revizija i revizija pravilnosti za Godišnji plan revizija DRI, osiguravajući, kako kažu, na taj način da se planiranje zasniva na procjeni rizika i jasno definisanim kriterijumima…
“DRI je usvojila Srednjoročni plan revizija uspjeha za period 2020-2024. godine, koji se fokusira na ciljeve održivog razvoja. Iz ovog razloga, u cilju jačanja uticaja revizorskog rada, u junu 2020. godine DRI je usvojila Smjernice za izradu, praćenje i kontrolu sprovođenja revizorskih preporuka.
Državna revizorska institucija ostaje u narednom periodu posvećena jačanju kvaliteta revizija, saradnje sa zainteresovanim stranama, kao i profesionalnom razvoju revizorskog kadra”, zaključuju usaopštenju.
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