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Milojević, Ivan; Obradović, Branislav; Nešić, Branko

doi:10.5937/vojdelo1802351m

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Auditing Public Procurements Of Agricultural Companies Owned By the State1

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2021

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“…The auditor must primarily separate investments (Mićović, & Miletić, 2019), procurement of goods or services that are, or aren't exempt from the law. In public procurements (Milojević, Obradović, & Nešić, 2018) that aren't exempt from the law (Kostić, 2020) the auditor must check the regularity of the procedure that the audit subject is obliged to conduct in accordance with the LPP.…”

Section: Auditing Public Procurements Of Agricultural Companies Owned By the Statementioning

confidence: 99%

Possibility of applying contemporary analytical methods in auditing procurements of agricultural companies

Mihajlović

Špiler

Avakumović

et al. 2021

Ekonomika poljoprivrede

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Despite the significant results that State Audit Institution achieved in the domain of determining regularities of doing business and truthfulness of financial reports of budget users, performance audit was given significantly less attention, which points to the necessity of developing a methodology for this discipline, as well as a technique to apply it. This contribution represents an attempt to apply a technique of finding hidden knowledge-implicit knowledge (Data mining - DM) in the process of auditing public procurement procedures and illustrating the significance of developing a technique for assessing the purposefulness of using budget assets on an example of public procurements performed in an agricultural company.

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Section: Auditing Public Procurements Of Agricultural Companies Owned By the Statementioning

confidence: 99%