if not exists(select * from AdminGroups where N = 100) then
  insert into AdminGroups(N,Name,Status,SpaStatus)
  values(100,'Одитор',1,0)
end if;

GO

if not exists(select * from Admin where ShortName = 'Одитор') then
  insert into Admin(AdminNo,ShortName,FullName,Address,Password,AdminGroup,Status)
  values(100,'Одитор','Одитор','Не се променят данни. Не се трие','9',100,1)
end if;