Audit
Државна ревизорска институција
ДРИ / DRI
69/100
Summary
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The Државна ревизорска институција (State Audit Institution of Serbia, DRI) is established under Arts. 91–97 of the Serbian Constitution and Law 101/2005 (amended through 73/2019). Its Governing Council President is elected by the National Assembly for a 5-year term. Serbia is an EU accession candidate; DRI is an INTOSAI and EUROSAI member applying ISSAI standards.
Independence Scorecard
69/100
Limited
Methodology v0.1
| Appointment | Legislative appointment |
|---|---|
| Term length | 5 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 о државној ревизорској институцији
- Citation
- Sl. glasnik RS br. 101/2005 (as amended 54/2007, 36/2010, 44/2018, 73/2019)
- Full text
- Agency website →
Jurisdiction scope
External audit of the budget of the Republic of Serbia, public enterprises, local government budgets, and organisations using public funds; conducts financial, compliance, and performance audits per ISSAI standards.