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The CBCG’s audit by the State Audit Institution is regulated by Article 76a of the Central Bank of Montenegro Law.

This aforementioned article stipulates that the pursuance of objectives and the exercise of functions of the CBCG may not be subject to an audit by the State Audit Institution.

The acts and actions of the CBCG that are not related to the pursuance of objectives and the exercise of functions of the CBCG are audited by the State Audit Institution in accordance with the law governing the state audit.