This thesis examines the development, current state, and key challenges of internal auditing in the public sector of the Republic of Slovenia over the past decade. It addresses the broader issue of ensuring transparent, accountable, and efficient public financial management, where internal audit plays a central role as both a control mechanism and a strategic advisory function. The purpose of the research is to analyse quantitative and qualitative changes in internal auditing and to compare the findings of the Annual Reports on Internal Control of Public Finance for 2013 and 2023.
The methodological framework is based on a descriptive‑analytical approach. The research employs document analysis, comparative methods, and a review of legislative, organisational, and staffing aspects of the internal control system. The core empirical sources are the annual reports of the Budget Supervision Office, complemented by professional literature and an overview of international trends in internal auditing.
The findings show that internal auditing in Slovenia has advanced in digitalisation, methodological consistency, and professionalisation. However, several challenges persist, including staff shortages, high dependence on external providers, and uneven quality of internal audit functions across public entities. The comparison between 2013 and 2023 reveals increased formalisation of processes and growing expectations regarding the strategic role of internal auditors.
The study contributes to a deeper understanding of the development of internal auditing and provides recommendations for strengthening staffing stability, digital support, and the independence of audit services. The results are relevant for policymakers, public sector organisations, and the broader administrative environment, as they support efforts to enhance integrity, transparency, and the effective management of public finances.
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