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2022, vol. 24, br. 1, str. 229-247
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Analiza problematike sertifikacije lica u revizorskoj profesiji u javnom sektoru u Republici Srbiji
Analysis of issues of certification of persons in the audit profession in the public sector in the Republic of Serbia
Sažetak
U kontekstu javnog sektora ključna zainteresovana strana je država, odnosno svi građani Republike Srbije kao poreski obveznici. Stoga je važno da revizori u javnom sektoru deluju u funkciji građana Republike Srbije vršeći kontrolne aktivnosti i nezavisne usluge uveravanja, a da bi to bilo moguće neophodno je osigurati postojanje relevantnih i odgovarajućih kriterijuma i merila za njihov izbor. Predmet ovog rada je analiza problematike sertifikacije lica angažovanih na poslovima revizije u javnom sektoru u Republici Srbiji izvođenjem komparativne analize uslova i programa za sticanje profesionalnih zvanja iz oblasti interne revizije najčešće zastupljenih u Republici Srbiji. Glavni zaključak je da postoje razlike i u uslovima i programima, koje su najizraženije u domenu broja ispita koji se polažu, kao i prosečnog vremena neophodnog za sticanje profesionalnog zvanja.
Abstract
In the context of the public sector, the key stakeholder is the state, i.e., all citizens of the Republic of Serbia as taxpayers. Therefore, public auditors must act as citizens, performing control activities and independent assurance services, and in order to be possible, it is important to ensure the existence of relevant and appropriate criteria for their selection. The subject of this paper is the analysis of the issue of certification of public internal auditor in the Republic of Serbia by performing a comparative analysis of conditions and programs for acquiring professional titles in the internal audit. The main conclusion is that there are differences in the conditions and programs, which are most pronounced in the domain of the number of exams taken, as well as the average time required to acquire a professional title.
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