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2013, vol. 15, br. 1, str. 45-59
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Organizovanje i zadaci interne revizije u domaćim i stranim bankama u Republici Srbiji
Organization and tasks of internal audit in domestic and foreign banks in Serbia
Sažetak
U radu je napravljen pokušaj da se na bazi referentne anglosaksonske literature i prakse ustanovi koliki je dostignuti nivo razvoja interne revizije u bankama u Republici Srbiji. Empirijsko istraživanje je obuhvatilo uzorak od 14 banaka u Republici Srbiji, od ukupno 32 banke, sa svrhom da se utvrde načini organizovanja i zadaci interne revizije u njima. Predmet istraživanja u radu je da se utvrdi kako menadžeri i zaposleni na višim funkcijama u banci shvataju ulogu i značaj interne revizije. Cilj rada je da se na bazi odgovora na postavljena pitanja u upitniku daju predlozi za poboljšanje ove važne funkcije banke. Rezultati istraživanja ukazuju na to da veličina banke ne utiče na način organizovanja, odgovornost i zadatke interne revizije banke. Dostignuti nivo razvoja interne revizije u finansijskim organizacijama je na znatno višem nivou u odnosu na privredne subjekte, ali u mnogim segmentima zaostaje za internom revizijom u razvijenim zemljama sveta.
Abstract
The paper attempts to determine the achieved level of internal audit development in Serbian banks, based on the referent Anglo-Saxon literature and practice. Empirical research has included the sample of 14 banks in the Republic of Serbia, out of the 32 banks, with the aim to seek the methods of organizing internal audit and its tasks within them. The subject of this study is to determine how managers and employees in senior positions in the bank understand the role and importance of internal audit. Based on the questionnaire responses, the aim of the paper is to make suggestions for the improvement of this important bank function. The research results indicate that the bank size does not affect the organization methods, responsibility, and tasks of the internal audit of the bank. The achieved level of internal audit development in financial institutions is at a much higher level compared to economic entities, but in many areas, it is behind the internal audit of developed countries.
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