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2020, vol. 45, iss. 2, pp. 1-7
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Importance of implementation of decision making flow by internal audit to top management of agricultural enterprise in Republic of Serbia
Značaj imeplementacije toka odlučivanja od strane interne revizije prema top menadžmentu poljoprivrednog preduzeća u Republici Srbiji
aMegatrend University, Faculty of Business Studies, Belgrade bGradska upava Grada Subotice, Subotica cUniversity of Novi Sad, Faculty of Economy, Subotica dInstitute of Field and Vegetable Crops, Novi Sad eIndependent University of Banja Luka, Faculty of Economics, Republic of Srpska, B&H fVisoka škola za ekonomiju i informatiku, Prijedor, Bosna i Hercegovina
email: jelena.vitomir1@gmail.com
Abstract
Internal audit should contribute to and ensure the safety of top management in all enterprises, and in particular in agricultural enterprises that rely on primary agriculture and processing of agricultural products. Internal audit, introduced into the regular control flows, enables the proper functioning of the existing management processes, especially the risk management of the top management's business and key decisions. In addition, internal audit contributes to an increase in the control function and management of the company, that is, management processes that are close to the planned activities of top management, thus enabling the achievement of the basic goals of the company that is made by top management.
Sažetak
Interna revizija treba da doprinese i obezbedi sigurnost u radu top menadžmenta u svim preduzećima, posebno u poljoprivrednim preduzećima koja se oslanjaju na primarnu poljoprivredu i preradu poljoprivrednih proizvoda. Interna revizija, uvedena u redovne tokove kontrole, omogućava pravilno funkcionisanje postojećih procesa upravljanja, posebno upravljanja rizikom poslovanja top menadžmenta u momentima donošenja ključnih poslovnih odluka. Pored toga, interna revizija doprinosi povećanju kontrolne funkcije u upravljanju preduzećem, odnosno upravljačkim procesima koji su bliski planiranim aktivnostima top menadžmenta, omogućavajući postizanje zadovoljavanja osnovnih ciljeva kompanije koji su postavljeni pred top management.
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References
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*** Regulations on common criteria for organization and standards and methodological guidelines for the conduct and reporting of internal audit in the public sector. http://www.budzet.vojvodina.gov.rs/wp-content/uploads/2016/01/13.-novembar-2015-godine-sistematizacija.pdf, accessed: 02.12.2019
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*** The Law The Budget System of the Republic of Serbia. http://paragraf.rs/propisi/zakon_o_budzetskom_sistemu.html, accessed: 02.12.2019
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