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2009, iss. 22, pp. 199-206
Ethics and financial audit activity effects in public sector
aMegatrend University, Faculty of Business Studies, Belgrade
bUred za reviziju institucija u FBIH, Sarajevo, Bosna i Hercegovina

emaildrmihic@sbb.rs
Keywords: financial audit; financial audit management; public sector; ethics kodex
Abstract
This work theme represents financial audit quality enhancement in public sector, i.e. financial audit in public sector management under of norm of ethics. The role of financial audit is especially significant for countries in transition in which group pertains Bosnia and Herzegovina. Science contribution of this work attempts to understanding of the role significance and way of financial audit functioning, and before all it is referring to financial audit of public sector work. Gaining success in public finance reforms is a complex process, due to preparation requirements which have to be met. Nevertheless, by accepting positive experiences of countries, which pass transition pathway, it is much easier to answer to established requirements and also accomplish a satisfactory education of all participants in this process. Important actual theme of privatization, companies and public sector success measurement and better effects acquirement couldn't be confirmed without balance audit and financial audit reports according to law regulations which follows these fields. Importance of confirmed accounting information is emphasized by the side of audit houses experience, as well as presumptions of advance management and business of companies at the market. Top audits institutions, in accordance with law authorizations and set goals in the mission and vision of their activity want to render their help and be an impetus in institution system in B&H establishment, with intention to make ability for representatives of law and executive authorities correct efficiency, with the aim of positive effects gaining for whole community welfare.
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article language: Serbian
document type: Materials
published in SCIndeks: 02/03/2010

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