The Office competence and authority

The Supreme Audit Office of the Slovak Republic is a State authority which is independent while carrying out its audit activities and bound only by the Law. Its competence, the fundamental audit activities standards, rights and obligations are set in the Act on the Supreme Audit Office of the Slovak Republic. 

The Office performs its audit activities according to the Plan of Audit Activities that is usually approved for a calendar year.  

Upon the request by the National Bank of Slovakia, the Office participates in the process of suggesting an independent external auditor to audit the financial statements of the National Bank of Slovakia.