Importance of implementation of decision making flow by internal audit to top management of agricultural enterprise in Republic of Serbia
2020
Vitomir, Jelena (http://orcid.org/0000-0001-6995-3297) | Laban, Bogdan (http://orcid.org/0000-0002-3730-0125) | Popović, Dragana | Popović, Vera (https://orcid.org/0000-0003-3034-1140) | Dončić, Dalibor | Mijić, Ranko
Internal audit should contribute to and ensure the safety of top management in all enterprises, and in particular in agricultural enterprises that rely on primary agriculture and processing of agricultural products. Internal audit, introduced into the regular control flows, enables the proper functioning of the existing management processes, especially the risk management of the top management's business and key decisions. In addition, internal audit contributes to an increase in the control function and management of the company, that is, management processes that are close to the planned activities of top management, thus enabling the achievement of the basic goals of the company that is made by top management. Key
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