Published June 26, 2022
| Version v1
Journal article
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DA LI JE INTERNA REVIZIJA TROŠAK? PRIMER USTANOVE DOUNIVERZITETSKOG OBRAZOVANJA
Authors/Creators
- 1. Alfa BK University - Faculty of Mathematics and Computer Sciences
- 2. University of Belgrade - Faculty of Mathematics
- 3. Alfa BK University
Description
Preliminarno ispitivanje poslovanja ustanova douniverzitetskog obrazovanja pokazuje da još uvek nije prepoznato šta je skuplje – interna revizija u srednjim školama, ili gubici po osnovu neostvarenih sopstvenih prihoda i ostvarenih nepotrebnih rashoda.
Abstract (English)
A preliminary examination of the operations of pre-university education institutions shows that it is still not recognized what is more expensive - internal audit in secondary schools, or losses based on unrealized own income and realized unnecessary expenses.
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Additional details
Additional titles
- Translated title (English)
- IS INTERNAL AUDIT THE COST? (ON THE EXAMPLE OF HIGH SCHOOLS)
Identifiers
- DOI
- 10.56362/Rev22100041P
- Other
- UDK: 657.6:373.3/.5
Dates
- Submitted
-
2022-04-16
- Accepted
-
2022-04-27
References
- epublika Srbija, Zakon o budžetu Republike Srbije za 2020. godinu, "Službeni glasnik", br. 84 od 29. novembra 2019, 60 od 24. aprila 2020 - dr. propis, 62 od 29. aprila 2020 - dr. zakon, 65 od 6. maja2020 - dr. zakon, 135 od 12. novembra 2020.
- Ronell, Raaum, Stephen, Morgan (2009). Performance auditing: A measurement approach, 2nd Edition, The Institute of Internal Auditors Research Foundation, Goodwill Books, Hillsboro, USA (249-251)
- Popović, Stefan, Sonja, Đukić-Popović. "Značaj uvođenja interne revizije u ustanove douniverzitetskog obrazovanja".Revizor 24, no. 94 (2021): 37-43. https://doi.org/10.5937/rev2194037P
- Republički zavod za statistiku, statistički podaci - https://www.stat.gov.rs/sr-latn/vesti/statisticalrelease/?p=8643&a=11&s=1103?s=1103
- Republički zavod za statistiku, statistički podaci - https://data.stat.gov.rs/Home/Result/11030201?languageCode=sr-Latn.
- https://www.tf.uns.ac.rs/o-nama/fakultet/interna-revizija.html - preuzeto: 13.04.2022.
- Barac, K., Van Staden i J.M., Erasmus, L.J. Motubatse, K.N. Are the knowledge areas covered by dedicated internal auditing programmes currently offered by South African public universities meeting expectations?, Southern African Journal of Accountability and Auditing Research, Nov 2013, Vol 15, Issue 1, p. 17-29
- https://mfin.gov.rs/sr/o-ministarstvu-1/aktuelnosti-1 - preuzeto 13.04.2022
- Beke-Trivunac, J. (2019). Znanja i kompetencije koje donosi profesionalno zvanje Certified Internal Auditor (CIA).Oditor, 5(1), 53-69. https://doi.org/10.5937/Oditor1901053B.
- Beke-Trivunac, J. (2020). Trendovi u konceptima znanja koja su potrebna računovođama i revizorima. Revizor, 23(91-92), 87-95. https://doi.org/10.5937/Rev2092087B