MANAGEMENT OF EMPLOYEES IN THE INTERNAL AUDIT UNIT BY PUBLIC FUND USERS
DOI:
https://doi.org/10.5937/Rev2092105VKljučne reči:
Internal audit unit, head of internal audit, head of beneficiary of public funds, personnel policy, employee management.Apstrakt
When establishing internal audit with users of public funds, it is necessary to ensure that the internal audit unit has a sufficient number of professional and capable internal auditors, and then financial support for their further training and professional development. The head of internal audit should monitor and evaluate the work of internal auditors in the internal audit unit and ensure their advancement and career development. Given the expressed requirements and expectations of those interested in the services provided by internal audit without adequate management of employees in the internal audit unit, it cannot be expected that the internal audit activities of users of public funds can be successfully performed.
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