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2020, vol. 45, iss. 2, pp. 1-7
Importance of implementation of decision making flow by internal audit to top management of agricultural enterprise in Republic of Serbia
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

emailjelena.vitomir1@gmail.com
Keywords: internal audits; process management; agriculture; risks
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.
References
*** 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
*** 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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article language: English
document type: Original Scientific Paper
DOI: 10.5937/PoljTeh2002001V
published in SCIndeks: 20/06/2020