Audit
Државен завод за ревизија
ДЗР / DZR
72/100
Summary
The Државен завод за ревизија (State Audit Office of North Macedonia, DZR) is the supreme audit institution established under Arts. 90–94 of the Macedonian Constitution and Law 66/2010 (amended through 100/2019). The Auditor General is elected by parliament for an 8-year non-renewable term — one of the strongest independence tenures in the region. EU candidate; INTOSAI/EUROSAI member.
Independence Scorecard
72/100
Moderate
Methodology v0.1
| Appointment | Legislative appointment |
|---|---|
| Term length | 8 years |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | Yes |
| Compel testimony | Yes |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Закон за државната ревизија
- Citation
- Sl. vesnik na RM br. 66/2010 (as amended 145/2010, 12/2014, 43/2014, 193/2015, 100/2019)
- Full text
- Agency website →
Jurisdiction scope
External audit of the budget of the Republic of North Macedonia, municipal budgets, public enterprises, and organisations using public funds; conducts financial, compliance, and performance audits per INTOSAI ISSAI standards.