Audit of businesses purpose
Audit of businesses purpose is a procedure through which, the use of public assets is reviewed in order to determine whether it was done in accordance with principles of economy, efficiency and effectiveness and planned goals. It is quite often to determine that public assets weren't used in Se...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Center for Economic and Financial Research, Belgrade
2017-01-01
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| Series: | Oditor |
| Subjects: | |
| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/2217-401X/2017/2217-401X1702037V.pdf |
| _version_ | 1818509286336102400 |
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| author | Vidovič Zdenka Milunović Milan |
| author_facet | Vidovič Zdenka Milunović Milan |
| author_sort | Vidovič Zdenka |
| collection | DOAJ |
| description | Audit of businesses purpose is a procedure through which, the use of public assets is reviewed in order to determine whether it was done in accordance with principles of economy, efficiency and effectiveness and planned goals. It is quite often to determine that public assets weren't used in Serbia according to the procedures. This is often the case in the context of public procurements, but there are also cases in subventions and other types of budget help, disposal with public property, performing budget commitments, payment of fees and salaries. Examination of purpose of such assets should be done continuously, during planning and approval of each public assets spending. It is in a way, embedded in key regulations that govern this matter - Law on Budget System, Law on Public Property, Law on Public Procurement and other. |
| first_indexed | 2024-12-10T22:43:32Z |
| format | Article |
| id | doaj.art-90fb41e955e54062a12d92ed3d93bd8b |
| institution | Directory Open Access Journal |
| issn | 2217-401X 2683-3476 |
| language | English |
| last_indexed | 2024-12-10T22:43:32Z |
| publishDate | 2017-01-01 |
| publisher | Center for Economic and Financial Research, Belgrade |
| record_format | Article |
| series | Oditor |
| spelling | doaj.art-90fb41e955e54062a12d92ed3d93bd8b2022-12-22T01:30:39ZengCenter for Economic and Financial Research, BelgradeOditor2217-401X2683-34762017-01-013237532217-401X1702037VAudit of businesses purposeVidovič Zdenka0Milunović Milan1https://orcid.org/0000-0002-4975-9742Court of Audit of the Republic of Slovenia, Ljubljana, SloveniaInspektorat odbrane Ministarstvo odbrane, BeogradAudit of businesses purpose is a procedure through which, the use of public assets is reviewed in order to determine whether it was done in accordance with principles of economy, efficiency and effectiveness and planned goals. It is quite often to determine that public assets weren't used in Serbia according to the procedures. This is often the case in the context of public procurements, but there are also cases in subventions and other types of budget help, disposal with public property, performing budget commitments, payment of fees and salaries. Examination of purpose of such assets should be done continuously, during planning and approval of each public assets spending. It is in a way, embedded in key regulations that govern this matter - Law on Budget System, Law on Public Property, Law on Public Procurement and other.https://scindeks-clanci.ceon.rs/data/pdf/2217-401X/2017/2217-401X1702037V.pdfrevisionbusiness purposeeuropean union |
| spellingShingle | Vidovič Zdenka Milunović Milan Audit of businesses purpose Oditor revision business purpose european union |
| title | Audit of businesses purpose |
| title_full | Audit of businesses purpose |
| title_fullStr | Audit of businesses purpose |
| title_full_unstemmed | Audit of businesses purpose |
| title_short | Audit of businesses purpose |
| title_sort | audit of businesses purpose |
| topic | revision business purpose european union |
| url | https://scindeks-clanci.ceon.rs/data/pdf/2217-401X/2017/2217-401X1702037V.pdf |
| work_keys_str_mv | AT vidoviczdenka auditofbusinessespurpose AT milunovicmilan auditofbusinessespurpose |