PRINCIPLES FOR IMPROVING THE CURRENT STATE OF INTERNAL BUDGET AUDIT
Keywords:
credit, legal systems, societyAbstract
In the sense of this article, the budget system includes: the country’s budget as a whole, the provincial budget, the budget of local authorities and financial plans of funds. By institutionalizing the State Audit Institution and establishing internal audit in the budget system of the Republic of Serbia, which is the subject of this work, an efficient and adequate state audit practice of the Republic of Serbia was ensured, which should be upgraded in accordance with the most positive world experiences. This simultaneously ensures the integrity of the budget system, primarily through common legal bases, a single budget classification, a single system of budget accounting, control and, of course, a single budget audit.Downloads
References
1. Gray Salter 2011. – Global Accounting and Control, University of New South Wales, p. 333.
2. The Institute of Internal Auditors – Profesional Practices Framework (The Standards for the Professional Internal Auditing), New York, 2012, p. 21.
3. Chambers A, Selim G. and Vinten G. – Internal Auditing, Pitman Publishing, Лондон, 1995, п. 91–130.
4. Мајсторовић А. – Концепти материјалности и ризика у ревизији финансијских извештаја, часопис „Ревизија“ бр. 20/2003, издавач ДСТ д.о.о., Београд.
5. Међународне стандарде ревизије које доноси IFAC, Општеприхваћене ревизијске стандарде које доноси AICPA, Општеприхваћене стандарде државне ревизије које доноси GAO, као и ревизијске стандарде које доноси INTOSAI
6. Андрић М, Крсмановић Б. и Јакшић Д.:. Ревизија – теорија и пракса, 5. издање, Економски факултет, Суботица, 2014, стр. 401–402.
7. Common Body of Knowledge Института интерних ревизора iia.cbc.org.
8. Milojević, I. M., Milanović, N. A., & Miljković, M. D. (2021). Procurement audit process management. Tehnika, 76(2), 228-235. https://doi.org/10.5937/tehnika2102228M
9. Bodiroga, N. (2019). Temporal application of procedural rules and admissibility of appeal on the points of law in civil procedure: Conflicting legal opinions of the Constitutional Court and the Supreme Court of Cassation . Anali Pravnog fakulteta u Beogradu, 67(3), 277-293.
https://doi.org/10.5937/AnaliPFB1903290B,
10. Dabić, Lj. (2018). Establishing a new scientific discipline: The law audit of the public sector. Anali Pravnog fakulteta u Beogradu, 66(3), 88-107. https://doi.org/10.5937/AnaliPFB1803088D
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Александар Мајсторовић, Бојан Обрић (Author)
This work is licensed under a Creative Commons Attribution 4.0 International License.
