Internal audit is one of the key mechanisms of good governance, which contributes to increased accountability, with auditors serving as specific guardians of the lawful and proper functioning of an organization. The goal of establishing internal audit is to improve the efficiency and effectiveness o...

全面介紹

Saved in:
書目詳細資料
Main Authors: Jovana Anđelković, Milica Krulj-Mladenović
格式: Article
在線閱讀:https://doaj.org/article/3b36cb9e688944b7990017e43001f79a
標簽: 添加標簽
沒有標簽, 成為第一個標記此記錄!
實物特徵
總結:Internal audit is one of the key mechanisms of good governance, which contributes to increased accountability, with auditors serving as specific guardians of the lawful and proper functioning of an organization. The goal of establishing internal audit is to improve the efficiency and effectiveness of the organization’s operations. This paper presents the research findings on the most common irregularities in the work of internal auditors within the public sector. The paper aims to identify the most frequent types of irregularities in the work of internal auditors and highlight the importance of establishing internal audit in public administration as one of the key factors of accountability and proper organizational functioning.