{"id":1747,"date":"2025-10-14T11:06:02","date_gmt":"2025-10-14T11:06:02","guid":{"rendered":"https:\/\/www.revizorskotijelo.me\/twinning-light-studijska-posjeta-i-internship-hrvatska\/"},"modified":"2025-10-16T06:39:09","modified_gmt":"2025-10-16T06:39:09","slug":"twinning-light-studijska-posjeta-i-internship-hrvatska","status":"publish","type":"post","link":"https:\/\/www.revizorskotijelo.me\/en\/twinning-light-studijska-posjeta-i-internship-hrvatska\/","title":{"rendered":"TWINNING LIGHT STUDY VISIT AND INTERNSHIP, ZAGREB \u2013 CROATIA"},"content":{"rendered":"<p>As part of the Twinning Project <em>\u201cImproving and Strengthening the Administrative Capacity of the Audit Authority for Audit of the IPARD III Programme and Preparation for Future Certification Work for EAGF and EAFRD\u201d<\/em>, representatives of the Audit Authority of Montenegro participated in a study visit to Croatia from 21 to 27 September 2025, with the view to gaining practical knowledge and experience in auditing the IPARD programme, as well as preparing for the accreditation of new measures under this important instrument supporting agriculture and rural development.<\/p>\n<p>The visit was organized in cooperation with the Agency for the Audit of European Union Programmes Implementation System (ARPA), and the activities included a series of meetings with institutions, beneficiaries of AGRI funds, and representatives of local self-governments.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-1706\" src=\"https:\/\/www.revizorskotijelo.me\/wp-content\/uploads\/2025\/10\/2-scaled.jpg\" alt=\"\" width=\"2560\" height=\"1441\" srcset=\"https:\/\/www.revizorskotijelo.me\/wp-content\/uploads\/2025\/10\/2-scaled.jpg 2560w, https:\/\/www.revizorskotijelo.me\/wp-content\/uploads\/2025\/10\/2-300x169.jpg 300w, https:\/\/www.revizorskotijelo.me\/wp-content\/uploads\/2025\/10\/2-1024x577.jpg 1024w, https:\/\/www.revizorskotijelo.me\/wp-content\/uploads\/2025\/10\/2-768x432.jpg 768w, https:\/\/www.revizorskotijelo.me\/wp-content\/uploads\/2025\/10\/2-1536x865.jpg 1536w, https:\/\/www.revizorskotijelo.me\/wp-content\/uploads\/2025\/10\/2-2048x1153.jpg 2048w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<p>The focus was on the application of audit methods, with particular emphasis on the audit approach in accordance with EU PRAG procedures, field visits to beneficiaries, review of audit files, exchange of experiences, and familiarization with good practices of the EU Member State.<\/p>\n<p>In addition to formal meetings, the representatives of the Audit Authority of Montenegro used their stay in Croatia to visit numerous beneficiaries of support funds, including local self-governments and private agricultural holdings that have used AGRI fund support. As examples of good practice, the following beneficiaries were presented: OPG Megi, OPG Ip\u0161a, and the Municipality of Rovi\u0161\u0107e. The auditors from Montenegro had the opportunity to directly attend on-the-spot checks and to observe real challenges and good practices in the implementation of IPARD measures that are currently being carried out in Montenegro, as well as those that are yet to be accredited.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-1708\" src=\"https:\/\/www.revizorskotijelo.me\/wp-content\/uploads\/2025\/10\/3-scaled.jpg\" alt=\"\" width=\"2560\" height=\"1920\" srcset=\"https:\/\/www.revizorskotijelo.me\/wp-content\/uploads\/2025\/10\/3-scaled.jpg 2560w, https:\/\/www.revizorskotijelo.me\/wp-content\/uploads\/2025\/10\/3-300x225.jpg 300w, https:\/\/www.revizorskotijelo.me\/wp-content\/uploads\/2025\/10\/3-1024x768.jpg 1024w, https:\/\/www.revizorskotijelo.me\/wp-content\/uploads\/2025\/10\/3-768x576.jpg 768w, https:\/\/www.revizorskotijelo.me\/wp-content\/uploads\/2025\/10\/3-1536x1152.jpg 1536w, https:\/\/www.revizorskotijelo.me\/wp-content\/uploads\/2025\/10\/3-2048x1536.jpg 2048w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<p>In addition to these visits, at ARPA premises experiences on the topics such as fraud, conflict of interest, verification of double financing, verification of \u201cdeadweight\u201d criteria were exchanged, and the use of artificial intelligence in auditing was also discussed.<\/p>\n<p>Furthermore, two auditors from the Audit Authority of Montenegro participated in an internship programme from 21 September to 4 October 2025, under the same Twinning project. During the first week, the activities were identical to those carried out by the auditors participating in the study visit.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-1710\" src=\"https:\/\/www.revizorskotijelo.me\/wp-content\/uploads\/2025\/10\/4.jpg\" alt=\"\" width=\"2048\" height=\"1536\" srcset=\"https:\/\/www.revizorskotijelo.me\/wp-content\/uploads\/2025\/10\/4.jpg 2048w, https:\/\/www.revizorskotijelo.me\/wp-content\/uploads\/2025\/10\/4-300x225.jpg 300w, https:\/\/www.revizorskotijelo.me\/wp-content\/uploads\/2025\/10\/4-1024x768.jpg 1024w, https:\/\/www.revizorskotijelo.me\/wp-content\/uploads\/2025\/10\/4-768x576.jpg 768w, https:\/\/www.revizorskotijelo.me\/wp-content\/uploads\/2025\/10\/4-1536x1152.jpg 1536w\" sizes=\"(max-width: 2048px) 100vw, 2048px\" \/><\/p>\n<p>During the second week of the internship programme, the representatives of the Audit Authority of Montenegro had the opportunity to become acquainted with the methodology used by the Croatian Audit Agency, particularly in the area of sampling and the use of digital tools.<br \/>\nAdditional on-the-spot checks were organized at the beneficiary Frankc d.d. and in the Municipality of Hrvatska Kostajnica, where participants could observe the procedures of application control \u2014 from reviewing audit files to conducting verifications at the final beneficiaries of AGRI funds.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1712 aligncenter\" src=\"https:\/\/www.revizorskotijelo.me\/wp-content\/uploads\/2025\/10\/5.jpg\" alt=\"\" width=\"640\" height=\"481\" srcset=\"https:\/\/www.revizorskotijelo.me\/wp-content\/uploads\/2025\/10\/5.jpg 640w, https:\/\/www.revizorskotijelo.me\/wp-content\/uploads\/2025\/10\/5-300x225.jpg 300w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<p>One of the important segments of the visit was related to the presentation of digital tools used in Croatia to enhance the efficiency and transparency of IPARD programme audits. The Montenegrin audit team had the opportunity to become familiar with the functioning of the Payment Agency\u2019s software systems, to which ARPA employees also have access.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1714 aligncenter\" src=\"https:\/\/www.revizorskotijelo.me\/wp-content\/uploads\/2025\/10\/6.jpg\" alt=\"\" width=\"640\" height=\"480\" srcset=\"https:\/\/www.revizorskotijelo.me\/wp-content\/uploads\/2025\/10\/6.jpg 640w, https:\/\/www.revizorskotijelo.me\/wp-content\/uploads\/2025\/10\/6-300x225.jpg 300w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>As part of the Twinning Project \u201cImproving and Strengthening the Administrative Capacity of the Audit Authority for Audit of the IPARD III Programme and Preparation for Future Certification Work for EAGF and EAFRD\u201d, representatives of the Audit Authority of Montenegro participated in a study visit to Croatia from 21 to 27 September 2025, with the [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1705,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1747","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - 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