Ivanova, Elena A. and Dimitrova, Janka (2019) Significance and role of the State Audit Office of the Republic of North Macedonia and the State Audit Institution of the Republic of Serbia. Journal of Economics. ISSN 1857-9973
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Abstract
State audit is a procedure for examining financial transactions defined as government expenditures, in terms of the legal and intended use of funds, as well as evaluating the use of funds in terms of the quality of public sector program performance. The State Audit Office of the Republic of North Macedonia, as well as the State Audit Institution of the Republic of Serbia, are independent in their work and independent of the executive branch. The State Audit Office of the Republic of Northern Macedonia is an independent institution operating on a pre-established annual program and applying a methodology consistent with international auditing standards. The State Audit Office of the Republic of Northern Macedonia is accountable to the Assembly of the Republic of Northern Macedonia by submitting an annual report on its operations and audits, but also provides other information related to the execution of the measures and recommendations given to the entities by the certified state auditor, for removing irregularities. The State Audit Office of the Republic of North Macedonia, in carrying out its work and functions, cooperates with: the Assembly of the Republic of North Macedonia, the Government of the Republic of North Macedonia, the Ministry of Finance, the Institutions responsible for initiating audit reports, the IPA Audit Authority and International cooperation.
The State Audit Institution of the Republic of Serbia performs its tasks in accordance with the Constitution of the Republic of Serbia and the Law on State Audit Institution and State Audit Institution and helps the state to use and manage its resources wisely. The State Audit Institution has a mission to contribute to better governance, transparency and accountability in the public sector through confidential information.
| Item Type: | Article |
|---|---|
| Subjects: | Social Sciences > Economics and business |
| Divisions: | Faculty of Economics |
| Depositing User: | Janka Dimitrova |
| Date Deposited: | 24 Sep 2019 07:44 |
| Last Modified: | 05 Jul 2021 06:44 |
| URI: | https://eprints.ugd.edu.mk/id/eprint/22553 |
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