Redirigiendo al acceso original de articulo en 22 segundos...
ARTÍCULO
TITULO

TENDENCIES IN DEVELOPMENT OF EXTERNAL AND INTERNAL AUDIT IN THE PUBLIC SECTOR

Ljiljana Bonic    
Dejan Jak?ic    
Kristina Mijic    

Resumen

Although they have different and clearly defined roles, the general purpose of external and internal audit in the public sector is to contribute to good governance of public funds, that is, efficiency, effectiveness and economy of public administration. As part of the numerous reforms in the public sector of the EU countries, as well as the Balkan countries, which began at the beginning of the 21st century, the external audit of the public sector (state audit) is developing an integral approach in its scope of work, which means providing attestations to the Parliament and the citizens of the state that the public funds are used effectively, efficiently and economically, and that the financial statements and operations of the public sector entities are in line with professional and legal regulations (emphasis is on the performance audit). The internal audit of public funds users, in addition to providing assurance services, is increasingly focused on advisory services with the aim of providing management with support in improving public resource and risk management, the efficiency of spending public funds and the provision of quality public services.

 Artículos similares

       
 
Maryna Chorna,Olga Shumilo,Tamila Kushnir,Hanna Zabrodska     Pág. 147 - 157
Researching the current state and possible prospects of development of the trade industry is of considerable importance under contemporary conditions.  The article considers the role of retail trade in the national economy of the country. The author... ver más

 
Olha DANILOVA,Nataly ZABLOTOVSKA,Inna PASHANIUK     Pág. 72 - 78

 
Alexey V. Bataev     Pág. 145 - 149
The paper deals with development a new form of clients? remote banking - Mobile Banking. The main tendencies and perspectives of mobile banking development in Russia are studied. The main criteria by which mobile banking applications are programmed are r... ver más

 
Alexey V. Bataev     Pág. 123 - 128
The paper considers consequences of the global economic crisis and the Western sanctions imposed on the banking system of Russia. Banks have to decrease the expenses in the conditions of limited access to financial resources and decline in business activ... ver más

 
Ludmila Nikolaevna Derkacheva,Alexander Borisovish Kosolapov,Elena Vasilevna Galenko,Elena Vladimirovna Makartseva     Pág. 673 - 676
The article deals with history of emergence of marine tourism in the South East of Russian Federation. It analyzes contemporary approaches to arrangement of marine tourism, defines the priority kinds of sea holidays, emphasizes problems of cruise carriag... ver más