About this learning initiative

This initiative supports the national training program for public sector internal auditors in Montenegro. Existing study materials from previous certification trainings (TIAPS) will be updated through collaboration between local and international experts and used in future training cycles. The initiative is part of the Sustainability of localized certification programs learning package, under EAPS – Empowered Accountants and Auditors for an Accountable Public Sector project.
The initiative began in early 2026 and is expected to be completed by the end of the year. It focuses on revising three training modules to ensure their alignment with international standards, recent developments, and good practices:

• Governance and Internal Control

• Internal Audit Fundamentals

• Public Sector Accounting and Financial Reporting

For each module, a dedicated Working Group composed of local and international experts will review and update the content in close cooperation with the Central Harmonization Unit (CHU) of the Ministry of Finance of Montenegro and international partners.
The revision will focus on Improving the logical flow of the materials while strengthening links between governance, risk management, and internal control, as well as aligning the materials with updated legislation and the new Global Internal Audit Standards
The updated modules will also take into account the Rulebook on Internal Audit Methodology, and the Risk Management Methodology currently applied in Montenegro.

Target audience

The direct beneficiary of this activity is the Ministry of Finance of Montenegro, which will own and maintain the updated study materials.
The ultimate beneficiaries are public sector internal auditors in Montenegro who will participate in the national training and certification program in the coming years.

Partners

This learning initiative is supported by: