udit is an instrument of government and company management, which helps in timely detection of weak points of internal control systems, prevention of abuse and illegal appropriation. At the same time, it proposes measures and activities to eliminate detected weaknesses within an organization and helps in the functioning of internal control systems.Audit is very important for storing accounting and financial records of an organization, as well as its management. Therefore, everybody is interested in auditing, from external auditors to management, board of directors, from shareholders of large public companies to the state.

SummaryUntil recently the main instrument of state funding, the budget was only controlled by the existing system of a country's administrative control. Today there is budget audit as a special form of political control, which should contribute to a more appropriate and purposeful budget execution. It is still a condition sine qua non, i.e. an inevitable requirement for healthy public finances.

Abstrakt UvodPolazeći od činjenice da se svaki složeni sistem sastoji od više podsistema odnosno da je svaki sitem deo nekog sistema na višem nivou može se reći da je Sistem zdravstvene zaštite deo ili podsistem zdravstvenog sistema koji obuhvata zdravstvenu infrastrukturu koja obezbeđuje spektar programa i usluga i pruža zdravstvenu zaštitu pojedincima, porodicama i zajednici.Pod sistemom zdravstvene zaštite se podrazumevaju sve organizacije, ljudi i aktivnosti čiji je primarni cilj da se unapredi, obnovi ili održi zdravlje stanovništva. U pitanju je širok pojam, koji se ne može ograničiti samo na ustanove, javne ili privatne, koje neposredno pružaju zdravstvene usluge stanovništvu, već obuhvata i sve drugo što na bilo koji način, posredno ili neposredno, učestvuje u tom procesu. Tako, sistem zdravstvene zaštite, pored tih ustanova, čine i zakoni i drugi propisi u oblasti zdravstva, osiguravajuće organizacije koje se bave zdravstvenim osiguranjem, itd.Bez obzira na način organizovanja zdravstvenog osiguranja, troškovi zdravstevene zaštite imaju značajan rast u svim državama sveta. Troškovi zdravstvene zaštite beleže izuzeto brz rast kao posledica demografskih promena (starenje stanovništva), razvoja tehnike i tehnologije, sve većeg stepena obrazovanja stanovništva, pojave 1 Docent,

Normal practice of financial management in the defense system is crucial for the performance of assigned tasks. Payment transactions in cash, in addition to non-cash payment system are very important if we take into account the specificity of the defense system. With limited financial resources optimization level of bookkeeping cash limit should provide continuous funding of units and institutions of the defense system. The aim of this paper is to show that using the method of analytic hierarchy process (AHP) we can help optimize the allocation of cash financial funds within the defense system.

<p><em>Healthcare system funding represents one of the basic tasks of every modern state. Focusing on a financial institution such as the budget, we can represent the level of needs and possibilities to satisfy basic ones regarding establishment and functioning of the healthcare system.</em></p><p><em>Using statistical methods we will represent cause and effect relationship between certain elements of the healthcare system and their financial base in the economic power of the state in conditions of the new world economic crisis in the case of the Republic of Serbia. </em></p>