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2021, vol. 46, iss. 1, pp. 47-53
Movement of documentation as a part of the audit reporting of top agricultural company management
aUniversity of East Sarajevo, Faculty of Economics - Pale, Republic of Srpska, B&H
bMegatrend University, Faculty of Business Studies, Belgrade, Serbia
cJavno komunalno preduzeće, "Gradsko Zelenilo", Novi Sad
The movement of documentation as part of an implemented audit in the operations and management of an agricultural enterprise can contribute to improving the operation and management of an agricultural enterprise. This generally reduces the risk to the business of the agricultural enterprise. The movement of documentation within the company is done constantly. In this movement it is possible to make mistakes and omissions that will lead to worse business results of the company, which are essentially a consequence of poor internal factors of organization of work and business of top management. Therefore, the authors draw attention to the importance of establishing audit mechanisms that will contribute to improving the overall management of the agricultural enterprise, through better organization of the flow of documentation in the agricultural enterprise. The authors point out that their contribution in this paper is primarily focused on highlighting the importance of the movement of documentation within the company, which is the basis of audit monitoring and giving recommendations to the top management, who will then have the opportunity to make valid business decisions.
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article language: English
document type: Review Paper
DOI: 10.5937/PoljTeh2101047R
received: 28/02/2020
revised: 28/10/2020
accepted: 30/12/2020
published in SCIndeks: 26/03/2021

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