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2020, vol. 17, br. 4, str. 95-106
Pravni sektor preduzeća kao faktor implementacije interne revizije u sistem interno kontrolnog funkcionisanja
aMegatrend Univerzitet, Fakultet za poslovne studije, Beograd
bVisoka strukovna škola za preduzetništvo, Beograd
cUniverzitet u Novom Sadu, Ekonomski fakultet, Subotica

e-adresajelena.vitomir1@gmail.com, ivanarnautovic@gmail.com, milosjokicbl@gmail.com
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.
Reference
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O članku

jezik rada: srpski
vrsta rada: stručni članak
DOI: 10.5937/MegRev2004095V
primljen: 15.05.2020.
prihvaćen: 30.07.2020.
objavljen u SCIndeksu: 20.05.2021.
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