Published Publication: “Internal Audit in Practice: 120 Questions and Answers for Internal Auditors”

In an effort to contribute to the development and advancement of the internal audit profession in Bosnia and Herzegovina, and as part of its continuous commitment to strengthening professional standards and education in the field of internal auditing, the Management and Consulting Company Fundament d.o.o. Sarajevo published in October 2025 a new professional publication titled “Internal Audit in Practice: 120 Questions and Answers for Internal Auditors.” The publication is the result of years of work and collaboration among the authors, who have transformed their extensive professional experience into a unique guide intended for internal auditors. This publication represents an important contribution to the development of professional and academic literature in the field of internal auditing in Bosnia and Herzegovina, offering both practical and theoretical insights into contemporary challenges and standards of the profession.

The publication was jointly written by four authors:

🔹 Dr. sc. Amra Alagić
🔹 Belma Islamović, dipl. uir.
🔹 Amra Hamzić, MA
🔹 Lejla Šipur, dipl. oec.


🎯 About the Book

This publication is the result of the authors’ many years of experience and professional engagement in the fields of internal and external audit, controlling, and supervision. Through 120 carefully selected questions and answers, the authors provide readers with a practical guide that covers all stages of the internal audit process — from planning and risk assessment, to audit execution, formation of findings and opinions, and finally reporting and providing recommendations.

The book is intended for:
📍 internal auditors,
📍 audit committees and supervisory boards,
📍 institutional management,
📍 and all those who use internal audit work to improve operations and strengthen control systems.


🧩 Content and Relevance

The publication is fully aligned with the new Global Internal Audit Standards (GIAS 2025) and connects theory and practice in a clear and understandable way, including differences between the public and private sectors.

The authors used a universal and precise terminology, making the book applicable across various organizations and industries. Special emphasis is placed on practical examples and professional dilemmas that auditors face in their everyday work.


💬 Authors’ Note

“This publication saves time for everyone seeking answers to numerous questions and serves as a valuable professional resource for both beginner and experienced internal auditors. This collection of questions will not gather dust on shelves – internal auditors will frequently turn to it for advice and guidance in real-life situations.”

The authors emphasize that the goal of the book is to help internal auditors work more efficiently, professionally, and confidently – to become trusted advisors and the right hand of management.


📚 Why Read This Book?

✅ A practical guide for everyday audit situations
✅ Useful for both new and experienced auditors
✅ Aligned with the latest global standards and practices
✅ Promotes professional values and ethics


📩 Contact and Orders

🟦 For more information and orders, contact the authors via e-mail: [email protected]
or complete the online Order Form directly.


🌟 The book “Internal Audit in Practice: 120 Questions and Answers” represents an important contribution to the development of the internal audit profession in Bosnia and Herzegovina and the region — and is certain to become an essential resource for all those who strive to work professionally, competently, and with integrity.