Internal audit in the function of management

Novaković, Srđan; Jovićević, Predrag; Simin, Marina Jovićević

doi:10.5937/oditor1801063n

Oditor

2018

DOI: 10.5937/oditor1801063n

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Internal audit in the function of management

Srđan Novaković¹,

Predrag Jovićević²,

Marina Jovićević Simin³

Abstract: Apstrakt

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Efficiency of internal controls in financial managament: A review from the audit perspective

Anačkov

2024

Ekon: teor praks

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The effectiveness of internal controls in financial management is crucial for ensuring the integrity, accuracy, and legality of financial transactions and reports. From an audit perspective, the internal control system is analyzed to determine whether it is designed and operated in a manner that reduces risk and helps achieve business objectives. The development of auditing and internal control has evolved through numerous historical and economic changes, emphasizing the fundamental goal of establishing clear financial oversight. Consequently, this study explores the managerial impacts facilitated by internal control, focusing on the intrinsic role of audit as a component of financial oversight.

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Efficiency of internal controls in financial managament: A review from the audit perspective

Anačkov

2024

Ekon: teor praks

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Forms of public expenditure supervision

Stanković¹,

Damnjanović²,

Popović³

2018

Oditor

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ApstraktKontrola trošenja državnog novca, pogotovo u razvijenim zemljama, predstavlja demokratsku tekovinu zasnovanu na principu da građani putem akreditovanih i nepristrasnih institucija imaju mogućnost da ostvare uvid u sve aspekte trošenja novca poreskih obveznika. U tom smislu, nadzor na trošenjem javnih rashoda predstavlja aktivnost usmerenu na smanjenje troškova funkcionisanja organa države i njenih entiteta. Državni nadzor obuhvata tri segmenata i to: kontrolu, inspekciju i državnu reviziju. Kontrole su svakodnevni kontinuirani nadzor zapošljenih u okviru državne uprave i ima najčešće interni karakter. Inspekcije su naknadne eksterne kontrole državnih organa. Državna revizija ima funkciju ispitivanja javnih rashoda i ocenjuje ekonomičnost, efikasnost i efektivnost državnih-budžetskih institucija. U ovom tekstu, obradili smo najznačnije aspekte nadzora nad javnim finansijama kroz:internu kontrolu, državnu internu reviziju, adminstrativnu, računsko-sudsku i parlamentarnu kontrolu. Svi navedeni oblici međusobno se prepliću čineći jedan integrativni sistem nadzora nad javnim finansijama, imajući jasan cilj -smanjenje javnih rashoda i jeftiniju državu.Ključne reči: nadzor, državna revizija, javni rashodi, budžet. JEL: H10, H76. UvodKontrola trošenja državnog novca, pogotovo u razvijenim zemljama, predstavlja demokratsku tekovinu zasnovanu na principu da građani putem akreditovanih i nepristrasnih institucija imaju mogućnost da ostvare uvid u sve aspekte trošenja novca poreskih obveznika.

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Audit of achieving the objectives of budget programs

Kostić¹

2020

Održivi razvoj

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Internal audit in the function of management

Abstract: Apstrakt

Cited by 5 publications

References 0 publications

Efficiency of internal controls in financial managament: A review from the audit perspective

Efficiency of internal controls in financial managament: A review from the audit perspective

Forms of public expenditure supervision

Audit of achieving the objectives of budget programs

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