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2012, vol. 64, iss. 1, pp. 356-366
State Audit and Internal Audit in the Republic of Serbia defense budget control process
Komanda kopnene vojske, Generalštab Vojske Srbije, Beograd
Keywords: State Audit Institution; Internal Audit; MO Internal Audit; Internal Audit Charter; Internal Audit Code of Ethics
Abstract
Serbia and its economic and social system, as well as its citizens’ awareness in the transition process, have experienced great changes. The orientation towards western models of the state organization have become a marker of the development of the society, and the fulfillment of desires for better life has been sought through the European Integration process. Under the circumstances of the world economic crisis still ongoing, the intention is to rationalize the spending of tax payers’ money. Namely, public funds spending must be legal, purposeful, and rational. This has called for formation of new institutions charged with the control of public finance: the State Audit Institution and the Internal Audit, as well as the introduction of the financial management and control system within public entities. In Serbia, the State Audit Institution began to work only by the end of 2008. This is an independent institution, the highest authority for auditing of public funds and national budget, and for controlling the public companies’ operations and local governments’ budgets. It has so far published two reports on the financial statement audit, where it has pointed to, apart from numerous irregularities in budgetary funds spending, the absence of a stable system of internal audit in the ministries audited. In 2011, the State Audit Institution conducted an audit of the Defense Ministry performing a control of the budgetary funds allocated to the defense system, public procurement audit, as well as a control of the system of the Ministry members’ pays and allowances. Also, early this year, the Internal Audit Department of the Defense Ministry was formed, a new organizational entity charged with the internal auditing of the defense system. The paper points out the importance of the implementation of state audit and internal audit in the Republic of Serbia’s budgetary system, and also to the need for a unique control system, MO internal audit, which will supervise the public funds and property allocated to be managed by the defense system.
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article language: Serbian
document type: unclassified
published in SCIndeks: 22/03/2013