摘要：In modern business conditions due to dynamic changes in capital requirements, owners of capital and investors, a reliable and independent opinion on the financial statements of the companies that are their subject is required. In this regard, more and more attention is paid to the introduction of internal audit in everyday practice, its development and improvement. The question that arises here is whether and to what extent the development of internal audit in the Republic of Serbia has been achieved, whether this degree corresponds with the achieved degree of development of that profession in the countries of a developed market economy, and the role of internal audit in the function of governance. This question represents the basic theme of this paper.
关键词：internal audit; management; internal control; decision making
