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

Independence Score: 69/100 (good)
69/100
Limited
Methodology v0.1
AppointmentLegislative appointment
Term length5 years
Removal standardFor cause only
Budget independenceLegislative line item
Subpoena powerYes
Compel testimonyYes
Records accessFull access
Public reports requiredYes
Pre-publication reviewNone — 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.

Secondary Sources