Učinek nadzora javnih financ na izboljšanje dela notranjih revizorjev v podjetjih, ki so jih ustanovile enote lokalne samouprave, na primeru Republike Srbije
DOI:
https://doi.org/10.4335/19.2.245-261(2021)Ključne besede:
finance, nadzor, javna uprava, korist, SrbijaPovzetek
Ta študija kaže, kako pomembno je uvesti nadzor nad delom notranjih revizorjev v javnih podjetjih. Namen študije je prikazati možne koristi pri poslovanju javnih podjetij po nadzoru, ki ga nad delom notranje revizije izvedejo organi javnih financ. Da bi dosegli svoj cilj, so avtorji izvedli raziskavo in ugotovili obstoj razlik v učinkovitosti poslovanja v komunalnih podjetjih z notranjo revizijo pred in po nadzoru, ki so ga izvedli organi javnih financ. Pridobljeni rezultati kažejo, da obstaja močan vpliv nadzora, ki ga izvajajo organi javnih financ, ustanovljeni za nadzor dela notranjih revizorjev v javnih podjetjih, na poslovne rezultate, izražene kot skupne prihodke javnih podjetij.
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