- citati u SCIndeksu: 0
- citati u CrossRef-u:0
- citati u Google Scholaru:[
 ]
- posete u poslednjih 30 dana:9
- preuzimanja u poslednjih 30 dana:8
|
|
|
2020, vol. 17, br. 4, str. 95-106
|
|
Pravni sektor preduzeća kao faktor implementacije interne revizije u sistem interno kontrolnog funkcionisanja
Legal sector of the company as a factor of implementation of internal audit in the system of internal control functioning
Projekat: Ovaj rad je napisan u okviru trogodišnjeg Projekta Pravnog fakulteta Megatrend Univerziteta, Beograd, broj: 2044/20 od 01.10.2020. pod nazivom: Bezbednosni izazovi savremenog društva (FPBISD)
Sažetak
Postoji opšte očekivanje da su svi zaduženi za sprovođenje interno kontrolnih funkcija u preduzećima u potpunosti odgovorni za vođenje tih poslova u skladu sa zakonom i odgovarajućim standardima. Ova studija ističe značaj praktičnog sprovođenja implementacije interne revizije u preduzećima uz uvažavanje pravnog sektora koji će svojim stavovima, tumačenjima zakona, dati svoj doprinos da se ukupna sredstva kojima raspolažu preduzeća koriste na ekonomičan način, efikasno i efektivno. Pored toga, jedan od ciljeva top menadžmenta u svakom slučaju je da sistem koji oni vode pruža kvalitetnije usluge koje su integrisane, usmerene ka korisnicima i koncentrisane na rezultat, što zahteva i da ceo sistem bude usmeren ka merenju uspešnosti (performansi). Autori ističu da će takav integrisani sistem imati za posledicu efikasniju i delotvorniju realizaciju osnovnih zacrtanih smernica top menadžmenta kao i efikasnije upravljanje ukupnim raspoloživim sredstvima sistema.
Abstract
There is a general expectation that all those in charge of carrying out internal control functions in companies are fully responsible for conducting these operations in accordance with the law and relevant standards. This study emphasizes the importance of practical implementation of internal audit in companies with respect to the legal sector, which will contribute to the attitudes, interpretations of the law, to use the total funds available to companies in an economical, efficient and effective manner. In addition, one of the goals of top management in any case is that the system they lead provides better services that are integrated, customer-oriented and result-oriented, which requires that the entire system be focused on measuring performance. The authors point out that such an integrated system will result in a more efficient and effective implementation of the basic guidelines set by top management, as well as more efficient management of the total available funds of the system.
|
|
|
|
Reference
|
|
4   
|
Arena, M., Arnaboldi, M., Azzone, G. (2006) Internal audit in Italian organizations: A multiple case study. Managerial Auditing Journal, 21(3): 275-292
|
|
2
|
Arena, M., Azzone, G. (2007) Internal Audit Departments: Adoption and Characteristics in Italian Companies. International Journal of Auditing, 11(2): 91-114
|
|
1
|
Arundel, A., Bloch, C., Ferguson, B. (2019) Advancing Innovation in the Public Sector: Aligning Innovation Measurement with Policy Goals. Research Policy, 48(3), pp. 789-798
|
|
2
|
Auerbach, J.A. (2019) Tax Equivalences and Their Implications. Tax Policy and the Economy, 33: 81-107
|
|
3
|
Barker, R., Mcgeachin, A. (2013) Why is there inconsistency in accounting for liabilities in IFRS? An analysis of recognition, measurement, estimation and conservatism. Accounting and Business Research, 43(6): 579-604
|
|
1
|
Biščak, M., Benčina, J. (2019) The impact of HRM practices on the performance of municipalities the case of Slovenia. Transylvanian Review of Administrative Sciences, 58 E/2019, pp. 5-23
|
|
5
|
Chen, R. (2019) Internal Control Audit Fee and Internal Control Audit Quality: Evidence from Integrated Audits. Open Journal of Business and Management, 7, pp. 292-311
|
|
|
Finžgar, M., Brezovnik, B. (2019) Direct international comparison of EU member states fiscal decentralization systems with the conceptual index of fiscal decentralization (CIFD) in the context of European charter of local self-government (ECLSG). Transylvanian Review of Administrative Sciences, 56E/2019, pp. 41-59
|
|
2
|
Florou, A., Kosi, U., Pope, P.F. (2017) Are international accounting standards more credit relevant than domestic standards?. Accounting and Business Research, 47(1): 1-29
|
|
|
Popović, D., Vitomir, J., Jokić, M., Arnautović, I., Vrhovac, D., Barović, N., Vujinović, K., Popović, S. (2020) Implementation of internal audit in companies intending to operate on the principles of green economy in the Republic of Serbia. Agriculture & Forestry, Vol. 66 Issue 2: 93-98
|
|
2
|
Popović, S. (2014) Socio-economic factors limiting the development of agrarian / Socio-ekonomski faktori ograničenja razvoja agrara. Novi Sad: Feljton
|
|
8
|
Popović, S., Majstorović, A., Grublješić, Ž. (2015) Valuation of facilities in use and application of international accounting standards. Actual problems of economics, 3(165): 379-387
|
|
4
|
Popović, S., Novaković, S., Đuranović, D., Mijić, R., Grublješić, Ž., Aničić, J., Majstorović, A. (2017) Application of international accounting standard-16 in a public company with predominantly agricultural activities. Economic Research / Ekonomska Istraživanja, 30(1): 1850-1864
|
|
5 
|
Popović, S., Đuranović, D., Laban, B., Ivić, M., Jovin, S., Nastić, S., Grublješić, Ž., Popović, V. (2018) Impact of different light intensity on the production of the plant Narcissus L. and its financial effects. Ekonomika poljoprivrede, vol. 65, br. 4, str. 1359-1370
|
|
9
|
Radović, M., Vitomir, J., Laban, B., Jovin, S., Nastić, S., Popović, V., Popović, S. (2019) Management of joint-stock companies and farms by using fair value of agricultural equipment in financial statements on the example of IMT 533 tractor. Ekonomika poljoprivrede, vol. 66, br. 1, str. 35-50
|
|
|
Vitomir, J., Tomaš-Miskin, S., Ivić, M., Popović, S. (2020) Implementation of the Tender by the Municipal Service Administration from the Aspect of Management in the Municipalities of the Republic of Serbia. Lex Localis: Journal of Local Self-Government, 8(3), 469 - 486
|
|
|
Vitomir, J., Tomaš-Miskin, S., Laban, B. (2019) Correlation of the level of salaries of employees in medium-sized agricultural enterprises and individual farms and the impact on top management. Ekonomika poljoprivrede, vol. 66, br. 3, str. 811-822
|
|
|
|
|