Државен завод за ревизија/Enti Shtetëror i Revizionit/State Audit Office

What Државен завод за ревизија/Enti Shtetëror i Revizionit/State Audit Office does

The State Audit Office (Државен завод за ревизија / Enti Shtetëror i Revizionit) is the independent supreme audit institution of the Republic of North Macedonia, established as a constitutional body headquartered in Skopje. It conducts regularity, performance, compliance, IT, and follow-up audits across six major domains: legislation, budget and security; justice and political parties; public enterprises and local self-government; social and welfare services; environment, economy and transport; and information and reporting. Audited entities include the Assembly, ministries, the National Bank, courts, public enterprises, municipalities, political parties, and healthcare and social-protection funds. The SAO is led by Auditor General Maksim Acevski, MSc.

The SAO operates a multilingual public portal (dzr.mk) in Macedonian, Albanian, and English, publishing audit reports, annual reports, press releases, and open data, and runs an e-learning platform (lms.dzr.mk) for auditor professional development. Its technology footprint includes an Annual Audit Programme and Status Tracking System with public filtering, an Open Data Portal, and IT audits of strategic national systems including the Integrated Resources Planning (IRP) system and the National E-Services Portal. The institution holds ISO 9001:2015 certification and is a member of INTOSAI and EUROSAI.

The SAO does not generate commercial revenue; it is funded through the state budget of the Republic of North Macedonia and reports to the Assembly. Its distribution model is direct-to-public via free, downloadable audit reports and open data, supported by RSS feeds, public surveys, and active international cooperation with peer supreme audit institutions including the UAE Accountability Authority, the European Court of Auditors, and the Turkish Court of Accounts.

Name

Државен завод за ревизија/Enti Shtetëror i Revizionit/State Audit Office

Legal name

State Audit Office (Државен завод за ревизија / Enti Shtetëror i Revizionit)

Website

https://dzr.mk

Company type

Private

Operating status

Operating

Headcount range

11–50 employees

Short description

The State Audit Office is the constitutionally mandated supreme audit institution of North Macedonia, conducting regularity, performance, compliance, and IT audits of ministries, courts, public enterprises, municipalities, political parties, and social/healthcare funds, and reporting findings to the Assembly and the public.

Ownership category

akta.pro rank

Product category

Public Sector Auditing Services

NAICS

Public Finance Activities (921130), Executive, Legislative, and Other General Government Support (921)

SIC

Federal & Federally-Sponsored Credit Agencies (6111)

akta.pro primary industry

Financial Risk, Controls & Audit (Public Sector) (BPAIAEAH)

akta.pro secondary industries

Government Accounting & Financial Reporting (BPAIAEAD), Audit, Compliance Monitoring & Investigations (BPAIADAE)

Keywords

• Government audit services
• Public sector auditing
• Supreme audit institution
• Financial compliance audits
• Performance auditing

Headquarters

HQ city

Skopje

HQ country

North Macedonia

HQ region

Europe

Offices1 record

Markets served

GTM type

B2B

Offering type

Services

Cost components

Personnel, Operations, Technology or R&D, Infrastructure

Revenue model

1. Statutory Government Funding: The SAO operates as a constitutionally mandated supreme audit institution funded by the state budget of the Republic of North Macedonia. It does not generate commercial revenue.

Go-to-market motion1 record

Distribution channels1 record

Marketing channels6 records

Core offering

The State Audit Office (SAO) is the independent supreme audit institution of the Republic of North Macedonia that conducts regularity (financial) audits, performance audits, compliance audits, IT audits, and follow-up audits of central and local government entities, public enterprises, political parties, election campaign financing, social and healthcare institutions, and municipalities. It publishes audit findings, annual reports, and open data transparently for the Assembly, competent authorities, and the public.

Product overview

The State Audit Office (SAO) of North Macedonia is the independent supreme audit institution that provides government auditing services rather than commercial software products. The organization's core offering consists of audit services covering public finances, compliance, performance, and IT systems across government entities, political parties, public enterprises, and local self-government units. The website serves as a public portal for accessing audit reports, annual reports, and institutional information rather than offering a commercial product portfolio.

Differentiator

Problem solved

Functional benefit

Products and services

• Regularity (Financial) Audits
• Performance Audits
• IT Audits
• Compliance Audits
• Election Campaign and Political Party Finance Audits
• Follow-up Audits of Recommendations
• E-Learning Platform (lms.dzr.mk)

Quantifiable outcome

• The SAO identified that municipalities accumulated nearly 3 billion denars in uncollected receivables during 2020–2024, demonstrating its scale of financial oversight impact.
• +2 more outcomes

Named customers9 records

Segments5 records

Ideal customer profiles5 records

Technology focussed No

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Feature3 records

Partnerships

Eleven partnerships are on record, tiered strategic, core and minor.

• UAE Accountability Authority (State Audit Institution of the UAE)strategicStrategic or Co-development Partner · 22 July 2026A Memorandum of Understanding was signed between the State Audit Office of North Macedonia and the Accountability Authority of the United Arab Emirates, representing a significant step in deepening international partnerships and contributing to the further advancement of quality, efficiency, and modern approaches in conducting state audits.
• INTOSAI (International Organization of Supreme Audit Institutions)coreStrategic or Co-development PartnerINTOSAI is the global organization of supreme audit institutions. The State Audit Office of North Macedonia is a member and active participant, using this partnership for international standards, best practices exchange, and peer learning with SAI members worldwide.
• EUROSAI (European Organization of Supreme Audit Institutions)coreStrategic or Co-development PartnerEUROSAI is the European regional organization of supreme audit institutions. The SAO participates in EUROSAI activities, working groups, and capacity-building programs with other European supreme audit institutions.
• Assembly of the Republic of North MacedoniacoreStrategic or Co-development PartnerThe Assembly is the primary recipient of SAO audit reports and serves as the key oversight body that receives and acts upon audit findings and recommendations. The SAO reports to the Assembly on its annual programme and results.
• Financial Transparency (Covid-19)minorOthersThe SAO is listed as a partner in the Covid-19 Financial Transparency initiative, which provides public reporting on pandemic-related government spending.
• ENER (National Electronic Register of Regulations)minorOthersPartnership for access to the unified national electronic register of regulations, supporting the SAO's compliance audit work.
• Open FinanceminorOthersPartnership with the Open Finance platform for transparent access to government financial data.
• UN Sustainable Development GoalscoreOthersThe SAO aligns its work with all 17 UN Sustainable Development Goals, demonstrating commitment to the 2030 Agenda for Sustainable Development in its audit mandate.
• National Development StrategyminorStrategic or Co-development PartnerPartnership with the National Development Strategy initiative, aligning SAO's strategic documents and audit work with national development priorities.
• Turkish Court of AccountsstrategicStrategic or Co-development PartnerThe SAO maintains a long-standing partnership with the Turkish Court of Accounts, which has provided support and cooperation. A video was produced as a gesture of gratitude for the support received.
• European Court of AuditorsstrategicStrategic or Co-development PartnerThe Auditor General held a working meeting with the President of the European Court of Auditors, Mr. Tony Murphy, as part of a bilateral visit. A joint meeting with the President of the Assembly was also conducted, indicating deepening cooperation with EU-level audit institutions.

Scale indicators5 records

Recent moves6 records

Expansion highlights10 records

Direct peers

• Albanian Supreme State Audit Institution (KLSH): Albania's supreme audit institution. A direct Western Balkan peer of very similar size and mandate scope, also in EU accession status. Both institutions cooperate within the regional SAI network and face analogous challenges in auditing legacy public administration systems.
• Bulgarian National Audit Office: Bulgaria's supreme audit institution. Comparable in mandate and INTOSAI membership, an EU member state SAI that the Macedonian SAO can benchmark against as it progresses toward EU accession and adopts EU-compatible audit methodologies.
• Croatian State Audit Office (Državni ured za reviziju): Croatia's supreme audit institution. The most directly comparable regional peer — a small EU member state SAI with similar mandate covering central government, public enterprises, and political party finances; both institutions operate within the INTOSAI/EUROSAI framework and share methodological lineage from Yugoslav-era audit traditions.
• Serbian State Audit Institution (Državna revizorska institucija): Serbia's supreme audit institution. A direct regional peer of comparable scale and structure, covering regularity, performance, and compliance audits of Serbian public entities. Like the Macedonian SAO, it is a post-Yugoslav SAI navigating EU accession-driven modernization of audit standards.

Broad incumbents

• European Court of Auditors: The EU's external audit institution based in Luxembourg. Comparable to the State Audit Office as the supreme audit function over public funds, but operating at the supranational level across all 27 EU member states rather than a single country — the SAO's documented working meetings with ECA leadership reflect this peer relationship.
• Swedish National Audit Office (Riksrevisionen): Sweden's supreme audit institution. A high-performance benchmark SAI known for performance audit rigor; relevant as an indirect peer and methodology reference for smaller EU-accession SAIs like North Macedonia's.
• UK National Audit Office (NAO): The United Kingdom's supreme audit institution. A globally recognized SAI whose published value-for-money methodology and INTOSAI-level influence serve as a benchmark for performance audit frameworks; relevant as a methodological peer that the Macedonian SAO references in its development trajectory.
• US Government Accountability Office (GAO): The United States' congressional audit institution. A globally influential SAI whose Yellow Book standards and performance audit methodology are widely emulated; relevant as a methodological peer whose standards inform INTOSAI frameworks adopted by smaller SAIs.

Others

• EUROSAI (European Organization of Supreme Audit Institutions): The European regional SAI organization. The Macedonian SAO participates in EUROSAI working groups and capacity-building programs; relevant as the regional coordination body that drives European-level audit methodology convergence.
• INTOSAI (International Organization of Supreme Audit Institutions): The global umbrella organization for SAIs, of which the Macedonian SAO is an active member. Not a competitor but an enabling ecosystem — sets ISSAI audit standards, facilitates peer learning, and channels capacity-building support that materially shapes the SAO's operating standards.

Market position

Strengths5 records

Weaknesses5 records

Competitive moat4 records

Key risks5 records

Key highlights6 records

Customer concentration

• LinkedInlinkedin.com/company/drzaven-zavod-revizija

Compliance1 record

Revenue estimate

Valuation estimate

Number of profiles

Profiles1 record

Funding overview

Funding rounds

Investors

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M&A

Investments

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Frequently asked questions about Државен завод за ревизија/Enti Shtetëror i Revizionit/State Audit Office