INTERNAL AUDIT AS ONE OF THE KEY FACTORS OF EMPLOYEE ACCOUNTABILITY IN PUBLIC ADMINISTRATION

Authors

DOI:

https://doi.org/10.5937/ptp2404034A

Keywords:

Good governance, accountability, internal audit

Abstract

 Internal audit is one of the key mechanisms of good governance, which contributes to increased accountability, with auditors serving as specific guardians of the lawful and proper functioning of an organization. The goal of establishing internal audit is to improve the efficiency and effectiveness of the organization’s operations. This paper presents the research findings on the most common irregularities in the work of internal auditors within the public sector. The paper aims to identify the most frequent types of irregularities in the work of internal auditors and highlight the importance of establishing internal audit in public administration as one of the key factors of accountability and proper organizational functioning.

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Published

2024-12-31

How to Cite

Anđelković, J., & Krulj-Mladenović, M. (2024). INTERNAL AUDIT AS ONE OF THE KEY FACTORS OF EMPLOYEE ACCOUNTABILITY IN PUBLIC ADMINISTRATION. Pravo - Teorija I Praksa, 41(4), 34–47. https://doi.org/10.5937/ptp2404034A