The Internal Audit Unit in the Service for Joint Affairs of the Institutions of Bosnia and Herzegovina is an independent, independent organizational unit that, through a systematic and disciplined approach, examines and evaluates all processes, activities and systems of internal controls of the institution at all levels of management responsibility.

The goal of internal audit is to provide services that should help management in the efficient performance of their obligations, checking whether the implementation of management and control mechanisms is appropriate, economical and consistent in relation to legal and by-laws, work instructions, internal acts and other regulations. Internal audit provides an independent and objective professional opinion and recommendations for business improvement, in order to improve the effectiveness of risk management, controls and management processes. Through the internal audit, the management structure receives information about the functioning of the system for which it is responsible.

The internal audit unit performs the internal audit function in accordance with the Standards of Internal Auditing in the Institutions of BiH, the Law on Internal Auditing in the Institutions of BiH, the Code of Professional Ethics for Internal Auditors in the Institutions of BiH, the Charter of Internal Auditing in the Institutions of BiH and other regulations that regulate the field of internal audit in the institutions of BiH.