Reporting and Follow-Up Recommendations for Performance Audit in Sai in the Republic of Serbia

Popović Aleksandar ()
Additional contact information
Popović Aleksandar: PhD student, Faculty of Economics, University of Niš, Republic ofSerbia

Economic Themes, 2020, vol. 58, issue 1, 117-129

Abstract: Development of an integrated audit approach in state auditing enabled, in addition to financial audit and audit of regulatory compliance, audit of the public sector’s entities performance at the same time. Thus performance audit (success, value-for-money) gets primacy within the scope of activity of the supreme audit institutions. The goal of such an activity is to point to the development and importance of auditing effectiveness in the State Audit Institution (SAI) in the Republic of Serbia, emphasising reporting on performance auditing, detected irregularities in the use of budgetary resources and recommendations made to the public sector entities by SAI, as well as following them up for the purpose of more effective management and use of state property and state funds.

Keywords: SAI; performance auditing; reporting; recommendations; follow-up (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2020
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
https://doi.org/10.2478/ethemes-2020-0007 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:vrs:ecothe:v:58:y:2020:i:1:p:117-129:n:7

DOI: 10.2478/ethemes-2020-0007

Access Statistics for this article

Economic Themes is currently edited by Marija Radosavljević

More articles in Economic Themes from Sciendo
Bibliographic data for series maintained by Peter Golla ().