SIGNIFICANCE OF THE STATE AUDIT INSTITUTION
DOI:
https://doi.org/10.5937/Keywords:
The State Audit Institution, revision, code of ethics of state auditorsAbstract
The State Audit Institution (Institution) is the highest organ of the audit of public funds in the Republic of Serbia. Established in 2005, the Law on State Audit Institution. The State Audit Institution is an autonomous and independent state authority. To perform activities within its jurisdiction Institution is responsible to the National Assembly of the Republic of Serbia. Activities within its jurisdiction performs on the basis of the Constitution of the Republic of Serbia, the Law on State Audit Institution and the State Audit Institution, which in accordance with the law, specify the manner and procedure for the exercise jurisdiction Institution audits way of ensuring transparency, decision making and other issues established law that are relevant to the work of the Institution. The institution has a president of the Institution, Vice President, Council, audit departments and support services.
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References
Andrić, M., Krsmanović, B. i Jakšić, D.: Revizija, teorija i praksa, ĉetvrto izmenjeno i dopunjeno izdanje, Subotica, 2004
Todorović, M., Vuĉković Milutinović, S.: Revizija, Ekonomski fakultet, Beograd, 2015;
http://www.dri.rs/upload/documents/Opsti_dokumenti/zakon_dri.pdf
http://www.apeiron-uni.eu/lycboardclient/Default.aspx?DepartmentID=9&NewsID=14657
Ustav Republike Srbije, 2006. godina;
Zakon o Drţavnoj revizorskoj instituciji ("Sl. glasnik RS", br. 101/2005, 54/2007 i 36/2010);
Zakon o budţetskom sistemu (Sluţbeni glasnik RS“, br. 54/09, 73/10, 101/10, 101/11 i 93/12);
Zakon o finansiranju politiĉkih aktivnosti ("Sl. glasnik Republike Srbije", br. 43/11 i 123/14);
Poslovnik Drţavne revizorske institucije ("Sl. glasnik RS", br. 9/2009);
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