<abstract xmlns="http://www.w3.org/1999/xhtml"><p>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.</p></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.

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

Economic Themes

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Development of an integrated audit approach in state auditing enabled, in addition to financial audit and audit of regulatory compliance, audit of the public...

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

Publié en ligne: 09 juil. 2020

Pages: 117 - 129

Reçu: 23 janv. 2020

Accepté: 20 avr. 2020

DOI: https://doi.org/10.2478/ethemes-2020-0007

Mots clés
SAI, performance auditing, reporting, recommendations, follow-up

© 2020 Aleksandar Popović, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

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

Publié en ligne: 09 juil. 2020

Pages: 117 - 129

Reçu: 23 janv. 2020

Accepté: 20 avr. 2020

DOI: https://doi.org/10.2478/ethemes-2020-0007

Mots clésSAI, performance auditing, reporting, recommendations, follow-up

© 2020 Aleksandar Popović, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Mots clés
SAI, performance auditing, reporting, recommendations, follow-up