Law on Auditing of Institutions of Bosnia and Herzegovina (“Official Gazette of BiH”, No. 12/06), Law on Auditing of Institutions in the Federation of Bosnia and Herzegovina (“Official Gazette of FBiH”, No. 22/06) and the Law on Auditing the Public Sector of Republika Srpska (“Official Gazette of RS”, No. 98/05) define the Coordination Board of Supreme Audit Institutions (hereinafter: the Coordination Board).

Pursuant to the above mentioned Laws, the competences of the Coordination Board are as follows: to establish consistent guides and instructions based on INTOSAI auditing standards, i.e. ISSAI Framework in Bosnia and Herzegovina; to exchange professional experiences and strive to ensure consistent auditing quality; to organize and coordinate developing activities of all of the three Audit Offices in Bosnia and Herzegovina; to assign auditing responsibility for the activities of common interest; to appoint representatives in international bodies.

Auditor General and Deputy Auditor General of the Audit Office for Institutions in Federation of Bosnia and Herzegovina are members of the Coordination Board. They conduct their activities, within that body, in accordance with the annual work programs of the Coordination Board which are based on the adopted strategic development plans. The last adopted Strategic development plan of the Supreme Audit Institutions in Bosnia and Herzegovina is for the period 2013-2020.

The Coordination Board, and thus Management of the Audit Office for Institutions in the Federation of Bosnia and Herzegovina, specifically directs its activities on following: consistent application of international auditing standards; extension of the legal system in the field of government auditing; strengthening the autonomy and independence; development of joint plans for vocational training of audit staff and their implementation; common representation and participation in international institutions and associations of Supreme Audit Institutions in Europe and the world for the purpose of useful exchange of experiences and harmonization of work methods.