FUNCTIONING OF THE INTERNAL AUDIT AND CONTROL IN BANKS
Keywords:
Internal Audit, Legislation, Accounting and Auditing ActAbstract
Internal audit includes legal regulations related to the establishment, operation and audit of banks. More precisely, they are laws that are applied in the Republic of Serbia a Banking science is a macroeconomic category that studies the whole of economic, monetary and financial relations, the main goal of which is to increase the material strengths of the society, more efficient economic development and achieve stable relations in the economy and society.
The Law on Accounting and Auditing regulates the manner of keeping business books, recognizing and assessing assets and liabilities, income and expenses, compiling, displaying, submitting, disclosing and processing annual financial statements, conditions and manner of auditing financial statements and internal audit.nd functions performed by the National Bank of Serbia.
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References
Andrić, M., Krsmanović, B., Jakšić, D., (2009). Revizija – teorija i praksa, Univerzitet u Novom Sadu - Ekonomski fakultet Subotica, Subotica
Bejatović, M., (2009), Privredno pravo, Pravni fakultet za privredu i pravosuđe, Novi Sad
Vunjak, N., Kovačević, Lj., (2011). Bankarstvo:bankarski menadžment, Ekonomski fakultet Subotica, Internacionalni Univerzitet Travnik, „Proleter“ ad Bečej, Subotica
Miljković, A., (2006). Finansijska kontrola i revizija, Privredna akademija, Novi Sad
Stanišić, M., Stanojević, Lj., (2009). Metodologija revizije banaka, Univerzitet Singidunum, Beograd
Законска прописи:
Zakon o Narodnoj banci Srbije,"Sl. glasnik RS", br. 72/2003, 55/2004, 85/2005 - dr. zakon, 44/2010, 76/2012, 106/2012 i 14/2015
Zakon o bankama, "Sl. glasnik RS", br. 107/2005, 91/2010 i 14/2015
Zakon o računovodstvu i reviziji, "Sl. glasnik RS", br. 46/2006, 111/2009 i 99/2011 - dr. zakon
