Internal audit as one of the key factors of employee accountability in public administration
Автор: Jovana Anđelković, Milica Krulj-Mladenović
Журнал: Pravo - teorija i praksa @pravni-fakultet
Рубрика: Articles
Статья в выпуске: 4 vol.41, 2024 года.
Бесплатный доступ
Internal audit is one of the key mechanisms of good governance, which contributes to increased accountability, with auditors serving as specific guardians of the lawful and proper functioning of an organization. The goal of establishing internal audit is to improve the efficiency and effectiveness of the organization’s operations. This paper presents the research findings on the most common irregularities in the work of internal auditors within the public sector. The paper aims to identify the most frequent types of irregularities in the work of internal auditors and highlight the importance of establishing internal audit in public administration as one of the key factors of accountability and proper organizational functioning.
Good governance, accountability, internal audit
Короткий адрес: https://sciup.org/170206444
IDR: 170206444 | DOI: 10.5937/ptp2404034A
Список литературы Internal audit as one of the key factors of employee accountability in public administration
- Australian National Audit Office (2014). Better Practice Guide –Public Sector Governance: Strengthen-ing Performance through Good Governance; Canberra: Australian National Audit Office
- Institute of Internal Auditors, Research Foundation (2009). International Professional Practices Frame-work. Institute of Internal Auditors
- Postula, M., Irodenko, O., & Dubel, P. (2020). Internal audit as a tool to improve the efficiency of public service. European Research Studies Journal, 23(3), pp. 699–715
- OECD (2011). Report Internal Control and Internal Audit: Ensuring Public Sector Integrity and Account-ability. Downloaded 2024, February 15 from https://www.oecd.org/governance/47638204.pdf
- OECD (2020). OECD Public Integrity Handbook. Paris: OECD Publishing. Downloaded 2024, February 10 from https://doi.org/10.1787/ac8ed8e8-en.
- Schillemans, T., & Van Twist, M (2016), Coping with complexity: Internal audit and complex governance. Public performance & management review, 40(2), pp. 257–280
- Unegbu, A. O., & Obi, B. C. (2012). Auditing Hipuks. Enugu: Additional Press
- Unegbu. A. O. & Kida, M. I. (2011). Effectiveness of internal audit as instrument of improving public sec-tor menagement. Journal of Emerging Trends in Economics and Management Sciences, 2(4), pp. 304–309
- World Bank (2019). Public Sector Internal Audit, Focus on fraud, Downloaded 2024, March 15 from: https://cfrr.worldbank.org/sites/default/files/201911/public_sector_internal_audit_fraud_pages.pdf
- Zakon o budžetskom sistemu [Law on the budget system]. Službeni glasnik RS, br. 54/09, 73/10, 101/10, 101/22, 93/12, 62/13, 63/13-ispr. 108/13, 142/14, 68/15-dr. zakon, 103/15, 99/16, 113/17, 95/18, 31/19, 72/19, 149/20, 118/21, 138/20, 118/21-dr.zakon i 92/23
- Pravilnik o zajedničkim kriterijumima za organizovanje i standardima i metodološkim uputstvima za postupanje i izveštavanje interne revizije u javnom sektoru, [Rulebook on common criteria for organizing and standards and methodological instructions for handling and reporting internal audit in the public sec-tor]. Službeni glasnik RS, br. 99/11, 106/13
