ESTABLISHING A COMMON INTERNAL AUDIT UNIT PUBLIC RESOURCES CODE
DOI:
https://doi.org/10.5937/Rev1988091VKeywords:
public funds user; public funds user manager; internal audit; joint internal audit unit; internal audit managerAbstract
Beneficiaries of public funds under the Law on the Budget System are obliged to establish an internal audit. One way of establishing internal audit for users of public funds is to organize a Joint Internal Audit Unit at the proposal of two or more users of public funds, with the prior consent of the Central Harmonization Unit of the Ministry of Finance. The Joint Internal Audit Unit is organized within one public funds user as the executor of these tasks.
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