May 13, 2016

Brankica Mosurović on Training of the First Generation of Internal Auditors in Montenegro at Municipal Level

Brankica Mosurović from Municipality of Plevlja sharing with us her experience with our training of the first generation of internal auditors and how it enabled her to apply best practices in cooperation with other colleagues from Montenegro.

I belong to the first generation of auditors in Montenegro who went through the TIAPS training program and received the certificate of internal auditor in the public sector. The theoretical knowledge gained through this program represents a valuable experience for me, considering that the internal audit profession was just established at the time.

The On the Job (OTJ) workshop with Mrs. Zdenka Vidovič gave me the necessary practical knowledge that I needed for conducting audits. The audit of records of municipal assets allowed us to go through all stages of auditing. I found Mrs. Vidovič’s experience particularly valuable in the testing and reporting stages where she used real-life examples to explain to us how to select samples and how to perform testing.

We implemented the comments and suggestions that she gave us in the final stage of the OTJ workshop regarding the form and content of an audit report in our reports prepared after the workshop.

Pleasant atmosphere and constructive discussions with other auditors enabled me to share my experience with colleagues from Nikšić and Podgorica and our mentors from the Ministry of Finance, and to find joint solutions by applying best practices.

I hope that I will have the opportunity to participate in similar workshops also in the future.

Brankica Mosurović, MSc
Head of Internal Audit Service
Municipality of Pljevlja