Internal Audit Unit performs professional jobs related to internal audit in the public sector, pursuant to the Law on the System of Financial Controls in the Public Sector of Republic of Srpska, adopted standards and guidelines and rules of the Central unit for harmonisation of the Republic of Srpska, which is in charge of monitoring and coordination of work of internal audit units in the Republic of Srpska.
 
Jobs, responsibilities and organisation of the Internal Audit Unit is further regulated in the Charter of Internal Audit Unit and the Rulebook, pursuant to the law, other regulations and standards applied in the field of internal audit in the public sector.

Internal Audit Unit is in charge of internal audit of all organisational units of the City Administration, as well as other lower consumers of the local treasury without the established internal audit function. Jobs of internal audit include audit of programmes, activities and processes of individual functional areas which contribute to the achievement of the City goals, and are primarily related to assuring and advising.
 
Jobs of Internal Audit Unit are performed through audit of systems, audit of conformity, financial audit, performance audit, and subsequent audits, in accordance with the established goals and subject of individual internal audits.

 
Internal Audit Unit is organised in a way that provides execution of internal audit in accordance with regulations and standards related to internal audit, and it is developped in accordance with the assigned resources and priorities of the City Administration.
 
As necessary, in accordance with the guidelines of Central unit for harmonisation of the Republic of Srpska, the Internal Audit Unit supervises and coordinates activities of the internal audit units of lower level budget beneficiaries.
 
Internal Audit Unit is not responsible for and does not perform jobs out of the job description of internal audit.