IS INTERNAL AUDIT THE COST? (ON THE EXAMPLE OF HIGH SCHOOLS)
DOI:
https://doi.org/10.56362/Rev2298111PKljučne reči:
nature of high school business, internal audit, education budgetApstrakt
Preliminary examination of high school business shows that it is still not recognized which is more expensive internal audit in high schools or losses based on unrealized own revenues and unnecessary expenditures.
Reference
Republika Srbija, Zakon o budžetu Republike Srbije za 2020. godinu, „Službeni glasnik“, br. 84 od 29. novembra 2019, 60 od 24. aprila 2020 - dr. propis, 62 od 29. aprila 2020 - dr. zakon, 65 od 6. maja2020 - dr. zakon, 135 od 12. novembra 2020.
Ronell, Raaum, Stephen, Morgan (2009). Performance auditing: A measurement approach, 2nd Edition, The Institute of Internal Auditors Research Foundation, Goodwill Books, Hillsboro, USA (249-251)
Popović, Stefan, Sonja, Đukić-Popović. „Značaj uvođenja interne revizije u ustanove douniverzitetskog obrazovanja“. Revizor 24, no. 94 (2021): 37-43. https://doi.org/10.5937/rev2194037P.
Republički zavod za statistiku, statistički podaci - https://www.stat.gov.rs/sr-latn/vesti/statisticalrelease/?p=8643&a=11&s=1103?s=1103–
Republički zavod za statistiku, statistički podaci - https://data.stat.gov.rs/Home/Result/11030201?languageCode=sr-Latn.
https://www.tf.uns.ac.rs/o-nama/fakultet/interna-revizija.html- preuzeto: 13.04.2022.
Barac, K., Van Staden i J.M., Erasmus, L.J. Motubatse, K.N. Are the knowledge areas covered by dedicated internal auditing programmes currently offered by South African public universities meeting expectations?, Southern African Journal of Accountability and Auditing Research, Nov 2013, Vol 15, Issue 1, p. 17-29.
https://mfin.gov.rs/sr/o-ministarstvu-1/aktuelnosti-1- preuzeto 13.04.2022.
Beke-Trivunac, J. (2019). Znanja i kompetencije koje donosi profesionalno zvanje Certified Internal Auditor (CIA). Oditor, 5(1), 53- 69. https://doi.org/10.5937/Oditor1901053B.
Beke-Trivunac, J. (2020). Trendovi u konceptima znanja koja su potrebna računovođama i revizorima. Revizor, 23(91-92), 87-95. https://doi.org/10.5937/Rev2092087B
