标题：THE IMPORTANCE OF ESTABLISHING A LEGAL FRAMEWORK AND OTHER INTERNAL AUDIT WORK,ESPECIALLY IN THE WORK OF THE TRANSITION COUNTRIES LIKE THE REPUBLIC OF SERBIA
期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2016
期号：5
页码：56-60
语种：English
出版社：Academica Brâncuşi
摘要：Internal auditing the objective examination of evidence provides assurance on the adequacy and functioning of the existing processes of risk management,control and management of the organization,as well as the fact that you mentioned processes are functioning as intended,allowing achievement of the goals of the organization.This allows for better functioning of any company,and it is of great importance for the functioning of the public sector especially in transition countries.In addition to the aforementioned account must be taken and to whom it is intended for internal audit.Internal audit is submitted to top management in the form of internal audit reports,but I state authorities such as the Ministry of Finance sector internal control and audit.Top management if it is to achieve progress must take into account the internal audit,opinion and findings of the internal auditor,and must provide guidance in their work,which are in accordance with the legislation.
