期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2016
卷号：1
期号：2
页码：153-159
语种：English
出版社：Academica Brâncuşi
摘要：Planning of internal audits of the public sector is of great importance for the public service, especially budget users within the transition economies. The aim of this paper is to highlight the importance of planning revision of the public sector in transition countries such as the Republic of Serbia that are on the way to EU. For these reasons, it is necessary to point out the following significance of internal auditing within the observation of the public sector over the following: achievement of objectives, setting priorities and ensuring the efficient and effective use of resources. In this paper, the authors point out that it is planning a key part of the audit process and includes four phases. The first phase of this process represents a strategic plan that lists the audit coverage in the next three to five years and is the basis of the whole planning process. The second phase of the Annual Work Plan, which is based on the first year of the Strategic Plan and details the audit that will be done over the next twelve months. The third phase of the Operational Plans, which specify the resources needed to meet the Annual Work Plan. Moreover, the authors point out those operational plans are reviewed and updated throughout the year. Plans tasks audits are prepared at the beginning of each audit mentioned in the Annual Work Plan.
