Chief of service: Sandra Malokas, graduated in economics

Telephone 00 387 35 303 506

Internal Audit Service performs independent, objective assurance and consulting activities with aim to add value and improve healthcare management operations. Internal audit is an independent service that examines and evaluates activities of the hospital organizational structure. It helps the hospital achieve its objectives by bringing a systematic, disciplined approach to assess and improve the effectiveness of risk management, control and management processes.

Maintaining independence in practice is essential for the work of Internal Audit Service and it is defined by the status that ensure objectivity and impartiality of the audit process, which implies that Internal Audit Service is directly responsible to the Director of the hospital, and has no direct responsibility for the work being audited.

The internal audit is performed in line with international standards for professional internal audit practice and the Law on Internal Audit in the public sector of the Federation Bosnia and Herzegovina.

Internal Audit Service scope of activities:

  • ensures operational efficiency and supports the financial management by inspecting for the purpose of risk control;

  • compliance with laws and regulations;

  • ensures reliability, accuracy and comprehensiveness of financial and other business operations;

  • the protection of the company assets and other resources, and taking measures against possible loss due to misuse, mismanagement, errors, fraud and irregularities;

  • ensures adequacy of policies and procedures for risk management, i.e. that the activities of employees are in line with policies, standards and procedures, and the actual validity of laws and by-laws

  • recommending measures with aim to eliminate reported flaws and irregularities in a process

Other tasks of Internal Audit Service are:

  • strategic (three- year) and annual internal audit plan;

  • testing, examination and evaluation of data and information;

  • reporting on results and providing recommendations in order to improve operational efficiency;

  • monitoring the implementation of internal audit recommendations