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External auditing | RNIDS
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class="linkedin-social-networks" style="display: inline-block;"><a href="http://www.linkedin.com/company/rnids" target="_blank"> </a></li> <li class="youtube-social-networks" style="display: inline-block;"><a href="http://www.youtube.com/user/rnidsonline" target="_blank"> </a></li> <li class="twitter-social-networks" style="display: inline-block;"><a href="http://www.twitter.com/RNIDS" target="_blank"> </a></li> </ul> </div> </div> </div></div></div></div> <div class="region region-header-column-right-bottom"><div class="region-inner clearfix"><div id="block-search-form" class="block block-search no-title odd first block-count-6 block-region-header-column-right-bottom block-form" role="search"><div class="block-inner clearfix"> <div class="block-content content"><form class="search-form" role="search" action="/en/auditing/external-auditing" method="post" id="search-block-form" accept-charset="UTF-8"><div><div class="container-inline"> <h2 class="element-invisible">Search form</h2> <div class="form-item form-type-textfield form-item-search-block-form"> <input title="Enter the terms you wish to search for." class="custom-search-box form-text" placeholder="" type="search" id="edit-search-block-form--2" name="search_block_form" value="" size="15" maxlength="128" /> </div> <div class="form-actions form-wrapper" id="edit-actions"><input style="display:none;" type="submit" id="edit-submit" name="op" value="" class="form-submit" /></div><input type="hidden" name="form_build_id" value="form-GPTwEG5Ucb1VKljSJr9JgpttQW3ktXvi4ImlZscNQEE" /> <input type="hidden" name="form_id" value="search_block_form" /> </div> </div></form></div> </div></div><div id="block-locale-language" class="block block-locale no-title even last block-count-7 block-region-header-column-right-bottom block-language" role="complementary"><div class="block-inner clearfix"> <div class="block-content content"><ul class="language-switcher-locale-url"><li class="sr first"><a href='/ревизија/екстерна-ревизија' class="language-link" hreflang="sr" lang="sr" title="Екстерна ревизија">Ћирилица</a></li> <li class="sr-Latn last"><a href='/lat/revizija/eksterna-revizija' class="language-link" hreflang="sr-Latn" lang="sr-Latn" title="Eksterna revizija">Latinica</a></li> </ul></div> </div></div></div></div> </div> </header> <!-- !Navigation --> <div id="menu-bar" class="nav clearfix"><nav id="block-superfish-1" class="block block-superfish mainMenuWrapper no-title menu-wrapper menu-bar-wrapper clearfix odd first block-count-8 block-region-menu-bar block-1" > <ul id="superfish-1" class="menu sf-menu sf-main-menu sf-horizontal sf-style-default sf-total-items-7 sf-parent-items-7 sf-single-items-0"><li id="menu-1237-1" class="first odd sf-item-1 sf-depth-1 sf-total-children-11 sf-parent-children-8 sf-single-children-3 menuparent"><a href="/en/about-us" class="sf-depth-1 menuparent">About us</a><ul><li id="menu-1727-1" class="first odd sf-item-1 sf-depth-2 sf-total-children-6 sf-parent-children-0 sf-single-children-6 menuparent"><a href="/en/about-us/principles" class="sf-depth-2 menuparent">Principles</a><ul><li id="menu-1728-1" class="first odd sf-item-1 sf-depth-3 sf-no-children"><a href="/en/principles/mission-and-vision" class="sf-depth-3">Mission and Vision</a></li><li id="menu-1730-1" class="middle even sf-item-2 sf-depth-3 sf-no-children"><a href="/en/principles/strategy" class="sf-depth-3">Strategy</a></li><li id="menu-5815-1" class="middle odd sf-item-3 sf-depth-3 sf-no-children"><a href="/en/principles/quality-policy" class="sf-depth-3">Quality policy</a></li><li id="menu-5824-1" class="middle even sf-item-4 sf-depth-3 sf-no-children"><a href="/en/principles/information-security-policy" class="sf-depth-3">Information Security Policy</a></li><li id="menu-1729-1" class="middle odd sf-item-5 sf-depth-3 sf-no-children"><a href="/en/principles/code-ethics" class="sf-depth-3">Code of Ethics</a></li><li id="menu-1731-1" class="last even sf-item-6 sf-depth-3 sf-no-children"><a href="/en/principles/organisational-framework" class="sf-depth-3">Organisational framework</a></li></ul></li><li id="menu-1732-1" class="middle even sf-item-2 sf-depth-2 sf-total-children-5 sf-parent-children-0 sf-single-children-5 menuparent"><a href="/en/about-us/transparency" class="sf-depth-2 menuparent">Transparency</a><ul><li id="menu-1733-1" class="first odd sf-item-1 sf-depth-3 sf-no-children"><a href="/en/transparency/reporting-policy" class="sf-depth-3">Reporting policy</a></li><li id="menu-2212-1" class="middle even sf-item-2 sf-depth-3 sf-no-children"><a href="/en/transparency/procurements" class="sf-depth-3">Procurements</a></li><li id="menu-2215-1" class="middle odd sf-item-3 sf-depth-3 sf-no-children"><a href="/en/transparency/repository-rnids-documents" class="sf-depth-3">Repository of RNIDS documents</a></li><li id="menu-2218-1" class="middle even sf-item-4 sf-depth-3 sf-no-children"><a href="/en/transparency/operations-reports" class="sf-depth-3">Operations reports</a></li><li id="menu-2221-1" class="last odd sf-item-5 sf-depth-3 sf-no-children"><a href="/en/transparency/financial-documents" class="sf-depth-3">Financial documents</a></li></ul></li><li id="menu-1734-1" class="middle odd sf-item-3 sf-depth-2 sf-total-children-1 sf-parent-children-0 sf-single-children-1 menuparent"><a href="/en/about-us/domains-delegated-to-rnids" class="sf-depth-2 menuparent">Domains delegated to RNIDS</a><ul><li id="menu-3698-1" class="firstandlast odd sf-item-1 sf-depth-3 sf-no-children"><a href="/en/domains-delegated-to-rnids/serbian-state-support-in-delegation-rs-and-срб-domains" class="sf-depth-3">Serbian state support in the delegation of the .RS and .СРБ domains</a></li></ul></li><li id="menu-1735-1" class="middle even sf-item-4 sf-depth-2 sf-total-children-2 sf-parent-children-0 sf-single-children-2 menuparent"><a href="/en/about-us/social-responsibility" class="sf-depth-2 menuparent">Social responsibility</a><ul><li id="menu-1736-1" class="first odd sf-item-1 sf-depth-3 sf-no-children"><a href="/en/social-responsibility/dids" class="sf-depth-3">DIDS</a></li><li id="menu-1738-1" class="last even sf-item-2 sf-depth-3 sf-no-children"><a href="/en/social-responsibility/education" class="sf-depth-3">Education</a></li></ul></li><li id="menu-1740-1" class="middle odd sf-item-5 sf-depth-2 sf-total-children-7 sf-parent-children-0 sf-single-children-7 menuparent"><a href="/en/about-us/partnerships-and-memberships-organisations" class="sf-depth-2 menuparent">Partnerships and memberships of organisations</a><ul><li id="menu-5129-1" class="first odd sf-item-1 sf-depth-3 sf-no-children"><a href="/en/partnerships-and-memberships-organisations/icann" class="sf-depth-3">ICANN</a></li><li id="menu-5127-1" class="middle even sf-item-2 sf-depth-3 sf-no-children"><a href="/en/partnerships-and-memberships-organisations/ripe-ncc" class="sf-depth-3">RIPE NCC</a></li><li id="menu-1895-1" class="middle odd sf-item-3 sf-depth-3 sf-no-children"><a href="/en/partnerships-and-memberships-organisations/centr" class="sf-depth-3">CENTR</a></li><li id="menu-5660-1" class="middle even sf-item-4 sf-depth-3 sf-no-children"><a href="/en/partnerships-and-memberships-organisations/aptld" class="sf-depth-3">APTLD</a></li><li id="menu-5662-1" class="middle odd sf-item-5 sf-depth-3 sf-no-children"><a href="/en/partnerships-and-memberships-organisations/dns-oarc" class="sf-depth-3">DNS‑OARC</a></li><li id="menu-1896-1" class="middle even sf-item-6 sf-depth-3 sf-no-children"><a href="/en/partnerships-and-memberships-organisations/other-global-organisations" class="sf-depth-3">Other global organisations</a></li><li id="menu-1897-1" class="last odd sf-item-7 sf-depth-3 sf-no-children"><a href="/en/partnerships-and-memberships-organisations/organisations-in-serbia" class="sf-depth-3">Organisations in Serbia</a></li></ul></li><li id="menu-1898-1" class="middle even sf-item-6 sf-depth-2 sf-total-children-3 sf-parent-children-0 sf-single-children-3 menuparent"><a href="/en/about-us/internet-governance" class="sf-depth-2 menuparent">Internet Governance</a><ul><li id="menu-1899-1" class="first odd sf-item-1 sf-depth-3 sf-no-children"><a href="/en/internet-governance/global-internet-governance" class="sf-depth-3">Global Internet Governance</a></li><li id="menu-1900-1" class="middle even sf-item-2 sf-depth-3 sf-no-children"><a href="/en/internet-governance/internet-governance-in-serbia" class="sf-depth-3">Internet Governance in Serbia</a></li><li id="menu-1902-1" class="last odd sf-item-3 sf-depth-3 sf-no-children"><a href="/en/internet-governance/internet-governance-links" class="sf-depth-3">Internet Governance links</a></li></ul></li><li id="menu-1903-1" class="middle odd sf-item-7 sf-depth-2 sf-total-children-2 sf-parent-children-0 sf-single-children-2 menuparent"><a href="/en/about-us/history-national-domains-and-rnids" class="sf-depth-2 menuparent">History of the national domains and RNIDS</a><ul><li id="menu-1904-1" class="first odd sf-item-1 sf-depth-3 sf-no-children"><a href="/en/history-national-domains-and-rnids/initiators-rnids" class="sf-depth-3">Initiators of RNIDS</a></li><li id="menu-1907-1" class="last even sf-item-2 sf-depth-3 sf-no-children"><a href="/en/history-national-domains-and-rnids/founders-rnids" class="sf-depth-3">Founders of RNIDS</a></li></ul></li><li id="menu-1908-1" class="middle even sf-item-8 sf-depth-2 sf-total-children-1 sf-parent-children-0 sf-single-children-1 menuparent"><a href="/en/about-us/cyber-security" class="sf-depth-2 menuparent">Cyber‑security</a><ul><li id="menu-5698-1" class="firstandlast odd sf-item-1 sf-depth-3 sf-no-children"><a href="/en/cyber-security/three-types-domain-protection" class="sf-depth-3">Three types of domain protection</a></li></ul></li><li id="menu-1910-1" class="middle odd sf-item-9 sf-depth-2 sf-no-children"><a href="/en/about-us/visual-standards" class="sf-depth-2">Visual standards</a></li><li id="menu-1911-1" class="middle even sf-item-10 sf-depth-2 sf-no-children"><a href="/en/about-us/rnids-faq" class="sf-depth-2">RNIDS FAQ</a></li><li id="menu-5865-1" class="last odd sf-item-11 sf-depth-2 sf-no-children"><a href="/en/about-us/cert" class="sf-depth-2">CERT</a></li></ul></li><li id="menu-1231-1" class="active-trail middle even sf-item-2 sf-depth-1 sf-total-children-8 sf-parent-children-6 sf-single-children-2 menuparent"><a href="/en/organisation" class="sf-depth-1 menuparent">Organisation</a><ul><li id="menu-1912-1" class="first odd sf-item-1 sf-depth-2 sf-total-children-5 sf-parent-children-0 sf-single-children-5 menuparent"><a href="/en/organisation/conference-co-founders" class="sf-depth-2 menuparent">Conference of Co‑founders</a><ul><li id="menu-1913-1" class="first odd sf-item-1 sf-depth-3 sf-no-children"><a href="/en/conference-co-founders/co-founders-and-authorised-representatives" class="sf-depth-3">Co‑founders and authorised representatives</a></li><li id="menu-1914-1" class="middle even sf-item-2 sf-depth-3 sf-no-children"><a href="/en/conference-co-founders/chair-and-deputy-chair" class="sf-depth-3">Chair and deputy Chair</a></li><li id="menu-1915-1" class="middle odd sf-item-3 sf-depth-3 sf-no-children"><a href="/en/conference-co-founders/previous-chairs-and-deputy-chairs" class="sf-depth-3">Previous Chairs and deputy Chairs</a></li><li id="menu-1916-1" class="middle even sf-item-4 sf-depth-3 sf-no-children"><a href="/en/conference-co-founders/becoming-a-co-founder-–-how-and-why" class="sf-depth-3">Becoming a Co‑founder – how and why</a></li><li id="menu-1917-1" class="last odd sf-item-5 sf-depth-3 sf-no-children"><a href="/en/conference-co-founders/coc-documents" class="sf-depth-3">CoC documents</a></li></ul></li><li id="menu-1918-1" class="middle even sf-item-2 sf-depth-2 sf-total-children-3 sf-parent-children-0 sf-single-children-3 menuparent"><a href="/en/organisation/board-governors" class="sf-depth-2 menuparent">Board of Governors</a><ul><li id="menu-1919-1" class="first odd sf-item-1 sf-depth-3 sf-no-children"><a href="/en/board-governors/bog-members" class="sf-depth-3">BoG members</a></li><li id="menu-1920-1" class="middle even sf-item-2 sf-depth-3 sf-no-children"><a href="/en/board-governors/previous-bog-members" class="sf-depth-3">Previous BoG members</a></li><li id="menu-1921-1" class="last odd sf-item-3 sf-depth-3 sf-no-children"><a href="/en/board-governors/bog-documents" class="sf-depth-3">BoG documents</a></li></ul></li><li id="menu-1922-1" class="middle odd sf-item-3 sf-depth-2 sf-total-children-2 sf-parent-children-0 sf-single-children-2 menuparent"><a href="/en/organisation/director" class="sf-depth-2 menuparent">Director</a><ul><li id="menu-1924-1" class="first odd sf-item-1 sf-depth-3 sf-no-children"><a href="/en/director/previous-directors" class="sf-depth-3">Previous directors</a></li><li id="menu-1925-1" class="last even sf-item-2 sf-depth-3 sf-no-children"><a href="/en/director/director’s-documents" class="sf-depth-3">Director’s documents</a></li></ul></li><li id="menu-1926-1" class="middle even sf-item-4 sf-depth-2 sf-no-children"><a href="/en/organisation/office" class="sf-depth-2">Office</a></li><li id="menu-1929-1" class="middle odd sf-item-5 sf-depth-2 sf-total-children-1 sf-parent-children-0 sf-single-children-1 menuparent"><a href="/en/organisation/statutory-committee" class="sf-depth-2 menuparent">Statutory Committee</a><ul><li id="menu-1930-1" class="firstandlast odd sf-item-1 sf-depth-3 sf-no-children"><a href="/en/statutory-committee/sc-members" class="sf-depth-3">SC members</a></li></ul></li><li id="menu-1932-1" class="active-trail middle even sf-item-6 sf-depth-2 sf-total-children-3 sf-parent-children-0 sf-single-children-3 menuparent"><a href="/en/organisation/auditing" class="sf-depth-2 menuparent">Auditing</a><ul><li id="menu-1933-1" class="first odd sf-item-1 sf-depth-3 sf-no-children"><a href="/en/auditing/internal-auditing" class="sf-depth-3">Internal auditing</a></li><li id="menu-1934-1" class="active-trail middle even sf-item-2 sf-depth-3 sf-no-children"><a href="/en/auditing/external-auditing" class="sf-depth-3 active">External auditing</a></li><li id="menu-1935-1" class="last odd sf-item-3 sf-depth-3 sf-no-children"><a href="/en/auditing/financial-documents" class="sf-depth-3">Financial documents</a></li></ul></li><li id="menu-1936-1" class="middle odd sf-item-7 sf-depth-2 sf-no-children"><a href="/en/organisation/complaints-committee" class="sf-depth-2">Complaints Committee</a></li><li id="menu-1937-1" class="last even sf-item-8 sf-depth-2 sf-total-children-3 sf-parent-children-0 sf-single-children-3 menuparent"><a href="/en/organisation/working-groups-and-committees" class="sf-depth-2 menuparent">Working groups and committees</a><ul><li id="menu-1938-1" class="first odd sf-item-1 sf-depth-3 sf-no-children"><a href="/en/working-groups-and-committees/current-working-groups-and-committees" class="sf-depth-3">Current working groups and committees</a></li><li id="menu-1939-1" class="middle even sf-item-2 sf-depth-3 sf-no-children"><a href="/en/working-groups-and-committees/previous-working-groups-and-committees" class="sf-depth-3">Previous working groups and committees</a></li><li id="menu-1940-1" class="last odd sf-item-3 sf-depth-3 sf-no-children"><a href="/en/working-groups-and-committees/reports-working-groups" class="sf-depth-3">Reports from working groups</a></li></ul></li></ul></li><li id="menu-1242-1" class="middle odd sf-item-3 sf-depth-1 sf-total-children-7 sf-parent-children-5 sf-single-children-2 menuparent"><a href="/en/domains" class="sf-depth-1 menuparent">Domains</a><ul><li id="menu-1941-1" class="first odd sf-item-1 sf-depth-2 sf-no-children"><a href="/en/domains/what-is-an-internet-domain" class="sf-depth-2">What is an Internet domain?</a></li><li id="menu-1943-1" class="middle even sf-item-2 sf-depth-2 sf-total-children-4 sf-parent-children-0 sf-single-children-4 menuparent"><a href="/en/domains/national-domains" class="sf-depth-2 menuparent">National domains</a><ul><li id="menu-1944-1" class="first odd sf-item-1 sf-depth-3 sf-no-children"><a href="/en/national-domains/registering-national-domains" class="sf-depth-3">Registering national domains</a></li><li id="menu-1945-1" class="middle even sf-item-2 sf-depth-3 sf-no-children"><a href="/en/national-domains/managing-domain-names" class="sf-depth-3">Managing domain names</a></li><li id="menu-1946-1" class="middle odd sf-item-3 sf-depth-3 sf-no-children"><a href="/en/national-domains/registration-fees" class="sf-depth-3">Registration fees</a></li><li id="menu-1947-1" class="last even sf-item-4 sf-depth-3 sf-no-children"><a href="/en/national-domains/reserved-domain-names" class="sf-depth-3">Reserved domain names</a></li></ul></li><li id="menu-3696-1" class="middle odd sf-item-3 sf-depth-2 sf-total-children-2 sf-parent-children-0 sf-single-children-2 menuparent"><a href="/en/whois" class="sf-depth-2 menuparent">Data on registered domains</a><ul><li id="menu-1948-1" class="first odd sf-item-1 sf-depth-3 sf-no-children"><a href="/en/data-on-registered-domains/whois-service" class="sf-depth-3">WHOIS service</a></li><li id="menu-1949-1" class="last even sf-item-2 sf-depth-3 sf-no-children"><a href="/en/data-on-registered-domains/registrant-privacy" class="sf-depth-3">Registrant privacy</a></li></ul></li><li id="menu-1950-1" class="middle even sf-item-4 sf-depth-2 sf-total-children-3 sf-parent-children-0 sf-single-children-3 menuparent"><a href="/en/domains/resolution-domain-name-disputes" class="sf-depth-2 menuparent">Resolution of domain name disputes</a><ul><li id="menu-1951-1" class="first odd sf-item-1 sf-depth-3 sf-no-children"><a href="/en/resolution-domain-name-disputes/list-arbiters" class="sf-depth-3">List of arbiters</a></li><li id="menu-1952-1" class="middle even sf-item-2 sf-depth-3 sf-no-children"><a href="/en/resolution-domain-name-disputes/decisions" class="sf-depth-3">Decisions</a></li><li id="menu-1953-1" class="last odd sf-item-3 sf-depth-3 sf-no-children"><a href="/en/resolution-domain-name-disputes/ongoing-proceedings" class="sf-depth-3">Ongoing proceedings</a></li></ul></li><li id="menu-1954-1" class="middle odd sf-item-5 sf-depth-2 sf-total-children-1 sf-parent-children-0 sf-single-children-1 menuparent"><a href="/en/domains/dns-system" class="sf-depth-2 menuparent">DNS system</a><ul><li id="menu-5736-1" class="firstandlast odd sf-item-1 sf-depth-3 sf-no-children"><a href="/en/dns-system/dnssec" title="DNSSEC" class="sf-depth-3">DNSSEC</a></li></ul></li><li id="menu-1958-1" class="middle even sf-item-6 sf-depth-2 sf-total-children-4 sf-parent-children-0 sf-single-children-4 menuparent"><a href="/en/domains/cyrillic-on-internet" class="sf-depth-2 menuparent">Cyrillic on the Internet</a><ul><li id="menu-1959-1" class="first odd sf-item-1 sf-depth-3 sf-no-children"><a href="/en/cyrillic-on-internet/useful-info-on-срб-domain" class="sf-depth-3">Useful info on the .СРБ domain</a></li><li id="menu-1960-1" class="middle even sf-item-2 sf-depth-3 sf-no-children"><a href="/en/cyrillic-on-internet/idn-encoder" class="sf-depth-3">IDN encoder</a></li><li id="menu-5712-1" class="middle odd sf-item-3 sf-depth-3 sf-no-children"><a href="/en/cyrillic-on-internet/cyrillic-url" class="sf-depth-3">Cyrillic URL</a></li><li id="menu-5731-1" class="last even sf-item-4 sf-depth-3 sf-no-children"><a href="/en/cyrillic-on-internet/free-serbian-cyrillic-fonts-0" class="sf-depth-3">Free Serbian Cyrillic Fonts</a></li></ul></li><li id="menu-5674-1" class="last odd sf-item-7 sf-depth-2 sf-no-children"><a href="/en/domains/rs-idn-domain" class="sf-depth-2">The .RS IDN domain</a></li></ul></li><li id="menu-1244-1" class="middle even sf-item-4 sf-depth-1 sf-total-children-4 sf-parent-children-0 sf-single-children-4 menuparent"><a href="/en/registrars" class="sf-depth-1 menuparent">Registrars</a><ul><li id="menu-1961-1" class="first odd sf-item-1 sf-depth-2 sf-no-children"><a href="/en/registrars/how-to-become-an-accredited-registrar" class="sf-depth-2">How to become an accredited registrar</a></li><li id="menu-1962-1" class="middle even sf-item-2 sf-depth-2 sf-no-children"><a href="/en/registrars/list-accredited-registrars" class="sf-depth-2">List of accredited registrars</a></li><li id="menu-1963-1" class="middle odd sf-item-3 sf-depth-2 sf-no-children"><a href="/en/registrars/rnids-fee-schedule" class="sf-depth-2">RNIDS fee schedule</a></li><li id="menu-1964-1" class="last even sf-item-4 sf-depth-2 sf-no-children"><a href="/en/registrars/accredited-registrar-faq" class="sf-depth-2">Accredited registrar FAQ</a></li></ul></li><li id="menu-1246-1" class="middle odd sf-item-5 sf-depth-1 sf-total-children-4 sf-parent-children-3 sf-single-children-1 menuparent"><a href="/en/info" class="sf-depth-1 menuparent">Info</a><ul><li id="menu-2244-1" class="first odd sf-item-1 sf-depth-2 sf-total-children-5 sf-parent-children-0 sf-single-children-5 menuparent"><a href="/en/info/whats-new" class="sf-depth-2 menuparent">What's new?</a><ul><li id="menu-2248-1" class="first odd sf-item-1 sf-depth-3 sf-no-children"><a href="/en/whats-new/news" class="sf-depth-3">News</a></li><li id="menu-2255-1" class="middle even sf-item-2 sf-depth-3 sf-no-children"><a href="/en/whats-new/international-activities" class="sf-depth-3">International Activities</a></li><li id="menu-2252-1" class="middle odd sf-item-3 sf-depth-3 sf-no-children"><a href="/en/whats-new/cyrillic-and-internet" class="sf-depth-3">Cyrillic and the Internet</a></li><li id="menu-2267-1" class="middle even sf-item-4 sf-depth-3 sf-no-children"><a href="/en/whats-new/internet-governance" class="sf-depth-3">Internet Governance</a></li><li id="menu-2260-1" class="last odd sf-item-5 sf-depth-3 sf-no-children"><a href="/en/whats-new/ads-tenders-and-open-competitions" class="sf-depth-3">Ads, Tenders and Open Competitions</a></li></ul></li><li id="menu-2299-1" class="middle even sf-item-2 sf-depth-2"><a href="/en/info/media" class="sf-depth-2">Media</a></li><li id="menu-2303-1" class="middle odd sf-item-3 sf-depth-2 sf-total-children-3 sf-parent-children-0 sf-single-children-3 menuparent"><a href="/en/info/publications" class="sf-depth-2 menuparent">Publications</a><ul><li id="menu-2305-1" class="first odd sf-item-1 sf-depth-3 sf-no-children"><a href="/en/publications/rnids-annual-reports-and-foundation-profile" title="" class="sf-depth-3">RNIDS Annual Reports and Foundation profile</a></li><li id="menu-2306-1" class="middle even sf-item-2 sf-depth-3 sf-no-children"><a href="/en/publications/brochures" class="sf-depth-3">Brochures</a></li><li id="menu-2307-1" class="last odd sf-item-3 sf-depth-3 sf-no-children"><a href="/en/publications/books" class="sf-depth-3">Books</a></li></ul></li><li id="menu-2315-1" class="last even sf-item-4 sf-depth-2 sf-no-children"><a href="/en/info/video-streaming" title="" class="sf-depth-2">Video streaming</a></li></ul></li><li id="menu-1248-1" class="middle even sf-item-6 sf-depth-1 sf-total-children-7 sf-parent-children-1 sf-single-children-6 menuparent"><a href="/en/documents-registry-search" title="" class="sf-depth-1 menuparent">Documents</a><ul><li id="menu-2134-1" class="first odd sf-item-1 sf-depth-2 sf-no-children"><a href="/en/documents/key-rnids-enactments" class="sf-depth-2">Key RNIDS enactments</a></li><li id="menu-2138-1" class="middle even sf-item-2 sf-depth-2 sf-no-children"><a href="/en/documents/documents-conference-co-founders" class="sf-depth-2">Documents of the Conference of Co‑founders</a></li><li id="menu-2141-1" class="middle odd sf-item-3 sf-depth-2 sf-no-children"><a href="/en/documents/documents-board-governors" class="sf-depth-2">Documents of the Board of Governors</a></li><li id="menu-4910-1" class="middle even sf-item-4 sf-depth-2 sf-no-children"><a href="/en/documents/rnids-annual-reports" class="sf-depth-2">RNIDS Annual Reports</a></li><li id="menu-2162-1" class="middle odd sf-item-5 sf-depth-2 sf-no-children"><a href="/en/documents/partnership-agreements" class="sf-depth-2">Partnership agreements</a></li><li id="menu-3713-1" class="middle even sf-item-6 sf-depth-2 sf-no-children"><a href="/en/documents/documents-on-domain-disputes" class="sf-depth-2">Documents on Domain Disputes</a></li><li id="menu-3742-1" class="last odd sf-item-7 sf-depth-2 sf-total-children-2 sf-parent-children-0 sf-single-children-2 menuparent"><a href="/en/documents/documents-other-organizations" class="sf-depth-2 menuparent">Documents of Other Organizations</a><ul><li id="menu-3743-1" class="first odd sf-item-1 sf-depth-3 sf-no-children"><a href="/en/documents-other-organizations/documents-icanniana" class="sf-depth-3">Documents of ICANN/IANA</a></li><li id="menu-3744-1" class="last even sf-item-2 sf-depth-3 sf-no-children"><a href="/en/documents-other-organizations/documents-state-autorities" class="sf-depth-3">Documents of State Autorities</a></li></ul></li></ul></li><li id="menu-1250-1" class="last odd sf-item-7 sf-depth-1 sf-total-children-4 sf-parent-children-2 sf-single-children-2 menuparent"><a href="/en/contact" class="sf-depth-1 menuparent">Contact</a><ul><li id="menu-1965-1" class="first odd sf-item-1 sf-depth-2 sf-no-children"><a href="/en/contact/addresses" class="sf-depth-2">Addresses</a></li><li id="menu-1966-1" class="middle even sf-item-2 sf-depth-2 sf-no-children"><a href="/en/contact/business-information" class="sf-depth-2">Business information</a></li><li id="menu-1971-1" class="middle odd sf-item-3 sf-depth-2 sf-total-children-2 sf-parent-children-0 sf-single-children-2 menuparent"><a href="/en/contact/links" class="sf-depth-2 menuparent">Links</a><ul><li id="menu-1975-1" class="first odd sf-item-1 sf-depth-3 sf-no-children"><a href="/en/links/institutions-in-serbia" class="sf-depth-3">Institutions in Serbia</a></li><li id="menu-1976-1" class="last even sf-item-2 sf-depth-3 sf-no-children"><a href="/en/links/institutions-abroad" class="sf-depth-3">Institutions abroad</a></li></ul></li><li id="menu-1978-1" class="last even sf-item-4 sf-depth-2 sf-total-children-3 sf-parent-children-0 sf-single-children-3 menuparent"><a href="/en/contact/credits" class="sf-depth-2 menuparent">Credits</a><ul><li id="menu-1979-1" class="first odd sf-item-1 sf-depth-3 sf-no-children"><a href="/en/credits/terms-use" class="sf-depth-3">Terms of Use</a></li><li id="menu-1980-1" class="middle even sf-item-2 sf-depth-3 sf-no-children"><a href="/en/credits/privacy-policy" class="sf-depth-3">Privacy Policy</a></li><li id="menu-5840-1" class="last odd sf-item-3 sf-depth-3 sf-no-children"><a href="/en/credits/cookie-policy" title="" class="sf-depth-3">Cookie Usage Policy</a></li></ul></li></ul></li></ul> </nav><section id="block-accordion-menu-1" class="block block-accordion-menu menu-wrapper menu-bar-wrapper clearfix even last block-count-9 block-region-menu-bar block-1" > <h2 class="element-invisible block-title">AccordionMenu</h2> <div class="icon-show-accordion-menu"><span class="icon-show-accordion-menu"></span></div><div class="switchers-mobile"><div id="block-locale-language--2" class="block block-locale no-title odd first block-count-10 block-region-header block-language" role="complementary"><div class="block-inner clearfix"> <div class="block-content content"><ul class="language-switcher-locale-url"><li class="sr first"><a href='/ревизија/екстерна-ревизија' class="language-link" hreflang="sr" lang="sr" title="Екстерна ревизија">Ћирилица</a></li> <li class="sr-Latn last"><a href='/lat/revizija/eksterna-revizija' class="language-link" hreflang="sr-Latn" lang="sr-Latn" title="Eksterna revizija">Latinica</a></li> </ul></div> </div></div><div id="block-search-search-block" class="block block-search no-title odd first block-count-11 block-region- block-search-block" role="search"><div class="block-inner clearfix"> <div class="block-content content"><form class="search-form" role="search" action="/en/auditing/external-auditing" method="post" id="search-block-form--2" accept-charset="UTF-8"><div><div class="container-inline"> <h2 class="element-invisible">Search form</h2> <div class="form-item form-type-textfield form-item-search-block-form"> <input title="Enter the terms you wish to search for." class="custom-search-box form-text" placeholder="" type="search" id="edit-search-block-form--4" name="search_block_form" value="" size="15" maxlength="128" /> </div> <div class="form-actions form-wrapper" id="edit-actions--2"><input style="display:none;" type="submit" id="edit-submit--3" name="op" value="" class="form-submit" /></div><input type="hidden" name="form_build_id" value="form-SIQMF2Aqd8gWo7GMY9sedGe4oHG7G4zXWZl3LQ_UWgE" /> <input type="hidden" name="form_id" value="search_block_form" /> </div> </div></form></div> </div></div></div><div class="accordion-menu-wrapper accordion-menu-1 accordion-menu-name-main-menu---mobile-accordion accordion-menu-source-main-menu"> <h3 class="accordion-header accordion-header-1 first has-children odd menu-mlid-1237"><a href="/en/about-us" class="accordion-link">About us</a></h3> <div class="accordion-content-1"><ul class="menu clearfix"><li class="first expanded menu-depth-2"><a href="/en/about-us/principles">Principles</a><ul class="menu clearfix"><li class="first leaf menu-depth-3"><a href="/en/principles/mission-and-vision">Mission and Vision</a></li> <li class="leaf menu-depth-3"><a href="/en/principles/strategy">Strategy</a></li> <li class="leaf menu-depth-3"><a href="/en/principles/quality-policy">Quality policy</a></li> <li class="leaf menu-depth-3"><a href="/en/principles/information-security-policy">Information Security Policy</a></li> <li class="leaf menu-depth-3"><a href="/en/principles/code-ethics">Code of Ethics</a></li> <li class="last leaf menu-depth-3"><a href="/en/principles/organisational-framework">Organisational framework</a></li> </ul></li> <li class="expanded menu-depth-2"><a href="/en/about-us/transparency">Transparency</a><ul class="menu clearfix"><li class="first leaf menu-depth-3"><a href="/en/transparency/reporting-policy">Reporting policy</a></li> <li class="leaf menu-depth-3"><a href="/en/transparency/procurements">Procurements</a></li> <li class="leaf menu-depth-3"><a href="/en/transparency/repository-rnids-documents">Repository of RNIDS documents</a></li> <li class="leaf menu-depth-3"><a href="/en/transparency/operations-reports">Operations reports</a></li> <li class="last leaf menu-depth-3"><a href="/en/transparency/financial-documents">Financial documents</a></li> </ul></li> <li class="expanded menu-depth-2"><a href="/en/about-us/domains-delegated-to-rnids">Domains delegated to RNIDS</a><ul class="menu clearfix"><li class="first last leaf menu-depth-3"><a href="/en/domains-delegated-to-rnids/serbian-state-support-in-delegation-rs-and-срб-domains">Serbian state support in the delegation of the .RS and .СРБ domains</a></li> </ul></li> <li class="expanded menu-depth-2"><a href="/en/about-us/social-responsibility">Social responsibility</a><ul class="menu clearfix"><li class="first leaf menu-depth-3"><a href="/en/social-responsibility/dids">DIDS</a></li> <li class="last leaf menu-depth-3"><a href="/en/social-responsibility/education">Education</a></li> </ul></li> <li class="expanded menu-depth-2"><a href="/en/about-us/partnerships-and-memberships-organisations">Partnerships and memberships of organisations</a><ul class="menu clearfix"><li class="first leaf menu-depth-3"><a href="/en/partnerships-and-memberships-organisations/icann">ICANN</a></li> <li class="leaf menu-depth-3"><a href="/en/partnerships-and-memberships-organisations/ripe-ncc">RIPE NCC</a></li> <li class="leaf menu-depth-3"><a href="/en/partnerships-and-memberships-organisations/centr">CENTR</a></li> <li class="leaf menu-depth-3"><a href="/en/partnerships-and-memberships-organisations/aptld">APTLD</a></li> <li class="leaf menu-depth-3"><a href="/en/partnerships-and-memberships-organisations/dns-oarc">DNS‑OARC</a></li> <li class="leaf menu-depth-3"><a href="/en/partnerships-and-memberships-organisations/other-global-organisations">Other global organisations</a></li> <li class="last leaf menu-depth-3"><a href="/en/partnerships-and-memberships-organisations/organisations-in-serbia">Organisations in Serbia</a></li> </ul></li> <li class="expanded menu-depth-2"><a href="/en/about-us/internet-governance">Internet Governance</a><ul class="menu clearfix"><li class="first leaf menu-depth-3"><a href="/en/internet-governance/global-internet-governance">Global Internet Governance</a></li> <li class="leaf menu-depth-3"><a href="/en/internet-governance/internet-governance-in-serbia">Internet Governance in Serbia</a></li> <li class="last leaf menu-depth-3"><a href="/en/internet-governance/internet-governance-links">Internet Governance links</a></li> </ul></li> <li class="expanded menu-depth-2"><a href="/en/about-us/history-national-domains-and-rnids">History of the national domains and RNIDS</a><ul class="menu clearfix"><li class="first leaf menu-depth-3"><a href="/en/history-national-domains-and-rnids/initiators-rnids">Initiators of RNIDS</a></li> <li class="last leaf menu-depth-3"><a href="/en/history-national-domains-and-rnids/founders-rnids">Founders of RNIDS</a></li> </ul></li> <li class="expanded menu-depth-2"><a href="/en/about-us/cyber-security">Cyber‑security</a><ul class="menu clearfix"><li class="first last leaf menu-depth-3"><a href="/en/cyber-security/three-types-domain-protection">Three types of domain protection</a></li> </ul></li> <li class="leaf menu-depth-2"><a href="/en/about-us/visual-standards">Visual standards</a></li> <li class="leaf menu-depth-2"><a href="/en/about-us/rnids-faq">RNIDS FAQ</a></li> <li class="last leaf menu-depth-2"><a href="/en/about-us/cert">CERT</a></li> </ul></div> <h3 class="accordion-header accordion-header-2 has-children active-trail even menu-mlid-1231"><a href="/en/organisation" class="active-trail accordion-link">Organisation</a></h3> <div class="accordion-content-2"><ul class="menu clearfix"><li class="first expanded menu-depth-2"><a href="/en/organisation/conference-co-founders">Conference of Co‑founders</a><ul class="menu clearfix"><li class="first leaf menu-depth-3"><a href="/en/conference-co-founders/co-founders-and-authorised-representatives">Co‑founders and authorised representatives</a></li> <li class="leaf menu-depth-3"><a href="/en/conference-co-founders/chair-and-deputy-chair">Chair and deputy Chair</a></li> <li class="leaf menu-depth-3"><a href="/en/conference-co-founders/previous-chairs-and-deputy-chairs">Previous Chairs and deputy Chairs</a></li> <li class="leaf menu-depth-3"><a href="/en/conference-co-founders/becoming-a-co-founder-–-how-and-why">Becoming a Co‑founder – how and why</a></li> <li class="last leaf menu-depth-3"><a href="/en/conference-co-founders/coc-documents">CoC documents</a></li> </ul></li> <li class="expanded menu-depth-2"><a href="/en/organisation/board-governors">Board of Governors</a><ul class="menu clearfix"><li class="first leaf menu-depth-3"><a href="/en/board-governors/bog-members">BoG members</a></li> <li class="leaf menu-depth-3"><a href="/en/board-governors/previous-bog-members">Previous BoG members</a></li> <li class="last leaf menu-depth-3"><a href="/en/board-governors/bog-documents">BoG documents</a></li> </ul></li> <li class="expanded menu-depth-2"><a href="/en/organisation/director">Director</a><ul class="menu clearfix"><li class="first leaf menu-depth-3"><a href="/en/director/previous-directors">Previous directors</a></li> <li class="last leaf menu-depth-3"><a href="/en/director/director’s-documents">Director’s documents</a></li> </ul></li> <li class="leaf menu-depth-2"><a href="/en/organisation/office">Office</a></li> <li class="expanded menu-depth-2"><a href="/en/organisation/statutory-committee">Statutory Committee</a><ul class="menu clearfix"><li class="first last leaf menu-depth-3"><a href="/en/statutory-committee/sc-members">SC members</a></li> </ul></li> <li class="expanded menu-depth-2"><a href="/en/organisation/auditing">Auditing</a><ul class="menu clearfix"><li class="first leaf menu-depth-3"><a href="/en/auditing/internal-auditing">Internal auditing</a></li> <li class="leaf menu-depth-3"><a href="/en/auditing/external-auditing" class="active">External auditing</a></li> <li class="last leaf menu-depth-3"><a href="/en/auditing/financial-documents">Financial documents</a></li> </ul></li> <li class="leaf menu-depth-2"><a href="/en/organisation/complaints-committee">Complaints Committee</a></li> <li class="last expanded menu-depth-2"><a href="/en/organisation/working-groups-and-committees">Working groups and committees</a><ul class="menu clearfix"><li class="first leaf menu-depth-3"><a href="/en/working-groups-and-committees/current-working-groups-and-committees">Current working groups and committees</a></li> <li class="leaf menu-depth-3"><a href="/en/working-groups-and-committees/previous-working-groups-and-committees">Previous working groups and committees</a></li> <li class="last leaf menu-depth-3"><a href="/en/working-groups-and-committees/reports-working-groups">Reports from working groups</a></li> </ul></li> </ul></div> <h3 class="accordion-header accordion-header-3 has-children odd menu-mlid-1242"><a href="/en/domains" class="accordion-link">Domains</a></h3> <div class="accordion-content-3"><ul class="menu clearfix"><li class="first leaf menu-depth-2"><a href="/en/domains/what-is-an-internet-domain">What is an Internet domain?</a></li> <li class="expanded menu-depth-2"><a href="/en/domains/national-domains">National domains</a><ul class="menu clearfix"><li class="first leaf menu-depth-3"><a href="/en/national-domains/registering-national-domains">Registering national domains</a></li> <li class="leaf menu-depth-3"><a href="/en/national-domains/managing-domain-names">Managing domain names</a></li> <li class="leaf menu-depth-3"><a href="/en/national-domains/registration-fees">Registration fees</a></li> <li class="last leaf menu-depth-3"><a href="/en/national-domains/reserved-domain-names">Reserved domain names</a></li> </ul></li> <li class="expanded menu-depth-2"><a href="/en/whois">Data on registered domains</a><ul class="menu clearfix"><li class="first leaf menu-depth-3"><a href="/en/data-on-registered-domains/whois-service">WHOIS service</a></li> <li class="last leaf menu-depth-3"><a href="/en/data-on-registered-domains/registrant-privacy">Registrant privacy</a></li> </ul></li> <li class="expanded menu-depth-2"><a href="/en/domains/resolution-domain-name-disputes">Resolution of domain name disputes</a><ul class="menu clearfix"><li class="first leaf menu-depth-3"><a href="/en/resolution-domain-name-disputes/list-arbiters">List of arbiters</a></li> <li class="leaf menu-depth-3"><a href="/en/resolution-domain-name-disputes/decisions">Decisions</a></li> <li class="last leaf menu-depth-3"><a href="/en/resolution-domain-name-disputes/ongoing-proceedings">Ongoing proceedings</a></li> </ul></li> <li class="expanded menu-depth-2"><a href="/en/domains/dns-system">DNS system</a><ul class="menu clearfix"><li class="first last leaf menu-depth-3"><a href="/en/dns-system/dnssec" title="DNSSEC">DNSSEC</a></li> </ul></li> <li class="expanded menu-depth-2"><a href="/en/domains/cyrillic-on-internet">Cyrillic on the Internet</a><ul class="menu clearfix"><li class="first leaf menu-depth-3"><a href="/en/cyrillic-on-internet/useful-info-on-срб-domain">Useful info on the .СРБ domain</a></li> <li class="leaf menu-depth-3"><a href="/en/cyrillic-on-internet/idn-encoder">IDN encoder</a></li> <li class="leaf menu-depth-3"><a href="/en/cyrillic-on-internet/cyrillic-url">Cyrillic URL</a></li> <li class="last leaf menu-depth-3"><a href="/en/cyrillic-on-internet/free-serbian-cyrillic-fonts-0">Free Serbian Cyrillic Fonts</a></li> </ul></li> <li class="last leaf menu-depth-2"><a href="/en/domains/rs-idn-domain">The .RS IDN domain</a></li> </ul></div> <h3 class="accordion-header accordion-header-4 has-children even menu-mlid-1244"><a href="/en/registrars" class="accordion-link">Registrars</a></h3> <div class="accordion-content-4"><ul class="menu clearfix"><li class="first leaf menu-depth-2"><a href="/en/registrars/how-to-become-an-accredited-registrar">How to become an accredited registrar</a></li> <li class="leaf menu-depth-2"><a href="/en/registrars/list-accredited-registrars">List of accredited registrars</a></li> <li class="leaf menu-depth-2"><a href="/en/registrars/rnids-fee-schedule">RNIDS fee schedule</a></li> <li class="last leaf menu-depth-2"><a href="/en/registrars/accredited-registrar-faq">Accredited registrar FAQ</a></li> </ul></div> <h3 class="accordion-header accordion-header-5 has-children odd menu-mlid-1246"><a href="/en/info" class="accordion-link">Info</a></h3> <div class="accordion-content-5"><ul class="menu clearfix"><li class="first expanded menu-depth-2"><a href="/en/info/whats-new">What's new?</a><ul class="menu clearfix"><li class="first leaf menu-depth-3"><a href="/en/whats-new/news">News</a></li> <li class="leaf menu-depth-3"><a href="/en/whats-new/international-activities">International Activities</a></li> <li class="leaf menu-depth-3"><a href="/en/whats-new/cyrillic-and-internet">Cyrillic and the Internet</a></li> <li class="leaf menu-depth-3"><a href="/en/whats-new/internet-governance">Internet Governance</a></li> <li class="last leaf menu-depth-3"><a href="/en/whats-new/ads-tenders-and-open-competitions">Ads, Tenders and Open Competitions</a></li> </ul></li> <li class="expanded menu-depth-2"><a href="/en/info/media">Media</a></li> <li class="expanded menu-depth-2"><a href="/en/info/publications">Publications</a><ul class="menu clearfix"><li class="first leaf menu-depth-3"><a href="/en/publications/rnids-annual-reports-and-foundation-profile" title="">RNIDS Annual Reports and Foundation profile</a></li> <li class="leaf menu-depth-3"><a href="/en/publications/brochures">Brochures</a></li> <li class="last leaf menu-depth-3"><a href="/en/publications/books">Books</a></li> </ul></li> <li class="last leaf menu-depth-2"><a href="/en/info/video-streaming" title="">Video streaming</a></li> </ul></div> <h3 class="accordion-header accordion-header-6 has-children even menu-mlid-1248"><a href="/en/documents-registry-search" title="" class="accordion-link">Documents</a></h3> <div class="accordion-content-6"><ul class="menu clearfix"><li class="first leaf menu-depth-2"><a href="/en/documents/key-rnids-enactments">Key RNIDS enactments</a></li> 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<div id="block-system-main" class="block block-system no-title odd first last block-count-12 block-region-content block-main" > <article id="node-3257" class="node node-page article odd node-lang-en node-full clearfix" about="/en/auditing/external-auditing" typeof="foaf:Document" role="article"> <div class="node-content"> <!-- THIS FILE IS NOT USED AND IS HERE AS A STARTING POINT FOR CUSTOMIZATION ONLY. See http://api.drupal.org/api/function/theme_field/7 for details. After copying this file to your theme's folder and customizing it, remove this HTML comment. --> <div class="field field-name-body field-type-text-with-summary field-label-hidden view-mode-full"> <div class="field-items"> <div class="field-item even" property="content:encoded"><p>Auditing of RNIDS financial reports is carried out by an independent, accredited auditing company with an operating permit issued by the relevant authority of the Republic of Serbia. Financial reports are audited as prescribed by the law governing the auditing of financial reports and in line with international auditing standards.</p> <p>The obligation for financial reports to be audited by an independent auditor is laid down in the Statute. The choice of auditing company is made by the RNIDS Board of Governors after a call for bids has been conducted. 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