State audit is a procedure for examining financial transactions defined as governmentexpenditures, in terms of the legal and intended use of funds, as well as evaluating the useof funds in terms of the quality of public sector program performance. The State Audit Officeof the Republic of North Macedonia, as well as the State Audit Institution of the Republic ofSerbia, are independent in their work and independent of the executive branch. The StateAudit Office of the Republic of Northern Macedonia is an independent institution operatingon a pre-established annual program and applying a methodology consistent withinternational auditing standards. The State Audit Office of the Republic of NorthernMacedonia is accountable to the Assembly of the Republic of Northern Macedonia bysubmitting an annual report on its operations and audits, but also provides other informationrelated to the execution of the measures and recommendations given to the entities by thecertified state auditor, for removing irregularities. The State Audit Office of the Republic ofNorth Macedonia, in carrying out its work and functions, cooperates with: the Assembly ofthe Republic of North Macedonia, the Government of the Republic of North Macedonia, theMinistry of Finance, the Institutions responsible for initiating audit reports, the IPA AuditAuthority and International cooperation.The State Audit Institution of the Republic of Serbia performs its tasks in accordancewith the Constitution of the Republic of Serbia and the Law on State Audit Institution andState Audit Institution and helps the state to use and manage its resources wisely. The StateAudit Institution has a mission to contribute to better governance, transparency andaccountability in the public sector through confidential information
