The role of the State Audit Institution in Serbia

The topic of this paper is introduction to the importance of the State Audit Institution, its role and competencies, organization, Code of Ethics and international cooperation. The State Audit Institution (SAI) is the supreme authority for auditing of public funds in the Republic of Serbia. It was f...

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Main Authors: Trklja Radmila, Trklja Milan, Dašić Boban
Format: Article
Language:English
Published: Association of Serbian Banks 2021-01-01
Series:Bankarstvo
Subjects:
Online Access:https://scindeks-clanci.ceon.rs/data/pdf/1451-4354/2021/1451-43542104080T.pdf
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author Trklja Radmila
Trklja Milan
Dašić Boban
author_facet Trklja Radmila
Trklja Milan
Dašić Boban
author_sort Trklja Radmila
collection DOAJ
description The topic of this paper is introduction to the importance of the State Audit Institution, its role and competencies, organization, Code of Ethics and international cooperation. The State Audit Institution (SAI) is the supreme authority for auditing of public funds in the Republic of Serbia. It was founded in 2005pursuant to the Law on State Audit Institution. The State Audit Institution is an independent and autonomous state authority. For performance of activities within its competence, the State Audit Institution is accountable to the National Assembly of the Republic of Serbia. SAI performs the activities within its competence pursuant to the Constitution of the Republic of Serbia, Law on State Audit Institution and Rules of Procedure of the State Audit Institution which, in compliance with the Law, regulate more closely the audit procedure conducted by SAI, the manner of ensuring transparency in work, decision-making process and other issues established by the Law that are relevant for operations of SAI.
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spelling doaj.art-939af80ea33f405eac965d66c798fe122022-12-21T23:52:12ZengAssociation of Serbian BanksBankarstvo1451-43542466-54952021-01-01504809710.5937/bankarstvo2104080T1451-43542104080TThe role of the State Audit Institution in SerbiaTrklja Radmila0https://orcid.org/0000-0003-3768-1332Trklja Milan1Dašić Boban2https://orcid.org/0000-0003-1980-8707Akademija strukovnih studija kosovsko metohijska, Leposavić, Serbian/aAkademija strukovnih studija kosovsko metohijska, Leposavić, SerbiaThe topic of this paper is introduction to the importance of the State Audit Institution, its role and competencies, organization, Code of Ethics and international cooperation. The State Audit Institution (SAI) is the supreme authority for auditing of public funds in the Republic of Serbia. It was founded in 2005pursuant to the Law on State Audit Institution. The State Audit Institution is an independent and autonomous state authority. For performance of activities within its competence, the State Audit Institution is accountable to the National Assembly of the Republic of Serbia. SAI performs the activities within its competence pursuant to the Constitution of the Republic of Serbia, Law on State Audit Institution and Rules of Procedure of the State Audit Institution which, in compliance with the Law, regulate more closely the audit procedure conducted by SAI, the manner of ensuring transparency in work, decision-making process and other issues established by the Law that are relevant for operations of SAI.https://scindeks-clanci.ceon.rs/data/pdf/1451-4354/2021/1451-43542104080T.pdfstate audit institutionintosailaw on state audit institutioncode of ethicsinternational cooperation
spellingShingle Trklja Radmila
Trklja Milan
Dašić Boban
The role of the State Audit Institution in Serbia
Bankarstvo
state audit institution
intosai
law on state audit institution
code of ethics
international cooperation
title The role of the State Audit Institution in Serbia
title_full The role of the State Audit Institution in Serbia
title_fullStr The role of the State Audit Institution in Serbia
title_full_unstemmed The role of the State Audit Institution in Serbia
title_short The role of the State Audit Institution in Serbia
title_sort role of the state audit institution in serbia
topic state audit institution
intosai
law on state audit institution
code of ethics
international cooperation
url https://scindeks-clanci.ceon.rs/data/pdf/1451-4354/2021/1451-43542104080T.pdf
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