Trends in the Development of Internal Audit by Sectors in the Republic of Serbia
DOI:
https://doi.org/10.46793/Rev26113.183PKeywords:
internal auditing, certified internal auditorAbstract
This paper presents the trends in the development of internal auditing in the Republic of Serbia. From a theoretical perspective, the development trends are presented through a comparative overview of the basic specificities of legal regulations related to internal auditing within organizations from the real sector, banking sector, insurance sector, public sector, and leasing sector. The practical part of the paper presents an analysis of the trend in issued certified internal auditor certificates in the period from 2008 to 2025. In addition, an analysis of certified internal auditors according to the specific sectors in which they are employed is provided. The largest number of certified internal auditors are employed within the real sector, which also corresponds to the distribution of organizations according to the mandatory establishment of internal auditing.
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