Today, in modern business, all organizations and farms, are required to maximize organizational performance in order to achieve appropriate market success. In order to raise organizational performance to the maximum level, continuous monitoring of business activities and their results is necessary. They are monitored by internal control, ie internal audit. Within their sales channels, farms often set up their holdings without a predefined sales plan with well-defined costs. A constant obstacle to the marketing of agricultural products, in addition to the low price, is the high cost of realization. For this reason, the state tries to support the development of farms and promote the sale of agricultural products through various incentive measures. In order to evaluate how much these measures really contribute to its development, it is necessary to conduct a research on this topic and, based on the results of the research, to devise a model of the performance audit of incentive measures for sales channels of agricultural products which are produced on agricultural households of the Republic of Serbia.The abstract should contain a maximum of 150 words. The abstracts should avoid any abbreviations and mathematical formulas.

As everywhere in the world, resources in the Republic of Serbia are limited. Almost half of the resources are covered by public spending. A well-established oversight of the budget process provides real assistance in performance audit, and it is also an instrument of a permanent guidance and correction. The State Audit Office is often assigning itself tasks to carry out the activities related to the performance audit process. In this way, the state audit approaches systematically to the examination of business activities of all budget users. The basic task of the performance audit lies in examining the economy, efficiency, and effectiveness of the use of public funds by using various analyses, making comparisons, and analyzing indicators. This chapter will describe the proposal for a procedure that ensures a continuous process of supervision and control of business operations in local self-government units in the function of performance audits.

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