This guideline was developed in the framework of the assistance provided by the STAR2 project to the 61 municipalities of the country for the improvement of human resources knowledge in accordance with the State Audit Institution (SAI) standards, with the aim of familiarizing with the latest techniques of audit developed by the SAI institution and their preparation during an audit procedure. Development of the guideline was preceded by a situation assessment in the 61 municipalities of the country and the organization of six informative roundtables with the participation of experts from the SAI and the municipalities. The aim was identification of the main issues during municipal audit process and implementation of the recommendations issued by the SAI, as well as the identification of capacity building needs on the SAI institution and the audit process