A ”FOREST” OF CONCEPTS AND SOLUTIONS IN INTERNAL AUDIT REGULATIONS
DOI:
https://doi.org/10.5937/Rev2193047RKeywords:
Head of the user of public funds, reporting lines of the internal auditorAbstract
The Law on Budget System stipulates that the head of public funds is responsible for establishing and providing conditions for adequate functioning of internal audit. The Rulebook on Common Criteria and Standards for the Establishment, Functioning and Reporting of the Public Sector Financial Management and Control System stipulates that the head of internal audit reports directly to the head of the user of public funds. The unanswered question is who is the manager of the user of public funds.
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