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...
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| Formato: | Artigo |
| Acceso en liña: | https://doaj.org/article/3b36cb9e688944b7990017e43001f79a |
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| _version_ | 1859433675354013696 |
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| author | Jovana Anđelković Milica Krulj-Mladenović |
| author_facet | Jovana Anđelković Milica Krulj-Mladenović |
| date_str_mv | 2024-12-01T00:00:00Z |
| description | 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. |
| doi_str | 10.5937/ptp2404034A |
| format | Article |
| id | oai_oai_doaj.org_article_3b36cb9e688944b7990017e43001f79a |
| issn_str_mv | 0352-3713 2683-5711 |
| language_str_mv | EN |
| oai_datestamp_str | 2025-01-01T16:32:13Z |
| oai_identifier_str | oai:doaj.org/article:3b36cb9e688944b7990017e43001f79a |
| publisher_str | University Business Academy in Novi Sad Faculty of Law for Commerce and Judiciary |
| relation_str_mv | https://casopis.pravni-fakultet.edu.rs/index.php/ltp/article/view/793 https://doaj.org/toc/0352-3713 https://doaj.org/toc/2683-5711 |
| source_str | JOURNAL_A |
| source_txt | Pravo, Vol 41, Iss 4 (2024) |
| spellingShingle | INTERNAL AUDIT AS ONE OF THE KEY FACTORS OF EMPLOYEE ACCOUNTABILITY IN PUBLIC ADMINISTRATION Jovana Anđelković Milica Krulj-Mladenović |
| subject_str_mv | Good governance accountability internal audit Criminal law and procedure K5000-5582 Civil law K623-968 Commercial law K1000-1395 |
| title | INTERNAL AUDIT AS ONE OF THE KEY FACTORS OF EMPLOYEE ACCOUNTABILITY IN PUBLIC ADMINISTRATION |
| type_str | article |
| url | https://doaj.org/article/3b36cb9e688944b7990017e43001f79a |