Within the framework of the EU/CoE Action against Economic Crime in Montenegro, representatives of Supreme State Prosecution, Special State Prosecution, State Audit Institution and Ministry of Interior Affairs - Department for Fight against Organized Crime and Corruption, discussed models of cooperation, as well as concrete steps in conducting financial investigation based on state audit reports. Two Council of Europe experts presented a technical paper, outlining good practice examples and models for such cooperation as well as identifying current gaps in the use of Audit Reports in Financial Investigations.

The participants agreed that there is a need to develop a protocol for addressing irregularities indicating possible criminal offenses, detected during audit, as well as presentation of use of the „red flag“ methodology in analysis of the annual reports of the State Audit Institution.