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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Format: | Article |
Language: | English |
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Association of Serbian Banks
2021-01-01
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Series: | Bankarstvo |
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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. |
first_indexed | 2024-12-13T09:41:04Z |
format | Article |
id | doaj.art-939af80ea33f405eac965d66c798fe12 |
institution | Directory Open Access Journal |
issn | 1451-4354 2466-5495 |
language | English |
last_indexed | 2024-12-13T09:41:04Z |
publishDate | 2021-01-01 |
publisher | Association of Serbian Banks |
record_format | Article |
series | Bankarstvo |
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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