Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/335712 
Year of Publication: 
2020
Citation: 
[Journal:] Economic Themes [ISSN:] 2217-3668 [Volume:] 58 [Issue:] 1 [Year:] 2020 [Pages:] 117-129
Publisher: 
Paradigm Publishing Services, Warsaw
Abstract: 
Development of an integrated audit approach in state auditing enabled, in addition to financial audit and audit of regulatory compliance, audit of the public sector’s entities performance at the same time. Thus performance audit (success, value-for-money) gets primacy within the scope of activity of the supreme audit institutions. The goal of such an activity is to point to the development and importance of auditing effectiveness in the State Audit Institution (SAI) in the Republic of Serbia, emphasising reporting on performance auditing, detected irregularities in the use of budgetary resources and recommendations made to the public sector entities by SAI, as well as following them up for the purpose of more effective management and use of state property and state funds.
Subjects: 
SAI
performance auditing
reporting
recommendations
follow-up
JEL: 
M42
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by-nc-nd Logo
Document Type: 
Article

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