文章基本信息

标题：DECISION OF THE TOP MANAGEMENT AFTER THE DECISION TO ESTABLISH AN INTERNAL AUDIT IN A COMPANY OPERATING BASICALLY IN THE FIELD OF AGRICULTURAL ACTIVITY ON THE EXAMPLE OF THE REPUBLIC OF SERBIA
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作者：MAJA JOKIĆ ; BOGDAN LABAN ; IVAN ARNAUTOVIĆ 等
期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2020
期号：2
页码：18-24
语种：English
出版社：Academica Brâncuşi
摘要：The decision made by top management to form an internal audit should be aimed at improving the security of the entire company. This ensures the safety of top management in all enterprises, especially in agricultural enterprises that rely on primary agriculture and processing of agricultural products with the aim of producing production that is more valuable than primary agricultural products. Internal audit should be introduced in the regular course of business of the enterprise with the aim of improving the overall security of the business of the enterprise. One form of implementation is to improve internal controls already in place by giving internal management advice and advice to top management on how to improve the controls already in place. The contribution of the authors who made this study is to emphasize and emphasize the importance of implementing internal audit, which, after the decision of top management to introduce internal audit in the processes of business operations of the company. The aim of such a decision is to increase the security of the business of the enterprise and, together with the existing internal control, to build a more secure business system in order to contribute to the improvement of the performance of the agricultural enterprise. The process was emphasized by the authors as being continuous and not carried out in the short term because the postulates of setting up and setting up a business are presumably permanent and long-term.