THE PHENOMENON AND FORMS OF CORRUPTION IN THE PUBLIC SECTOR
Keywords:
corruption, costs, public procurementAbstract
The authors explore the functioning of the public sector and the budget, as the basic economic instrument of the executive power, as well as the economic system of the Republic of Serbia, with a critical review of the implementation of the basic fiscal rules and the phenomenon of corruption.
In addition to the legal framework for the establishment of a state auditing and preventing corruption, detailed regulatory framework for the operation and development of the state audit as a control body is shown, through the perceiving of regulations that contribute to better implementation of regulations in the form of ISSAI standards issued by the International Organization of Supreme Audit Institutions.
Control authorities as supreme audit institution, by their work and activities, contribute to effective parliamentary control, the fight against corruption and economic stability of the country.
The paper considers the possibilities of measuring the contribution of government control and audit to the parliamentary control and stability of the financial system of the country, through the analysis of INTOSAI document that provides an objective basis for the permanent validity of the audit institutions for citizens and other stakeholders, for assessment of the contribution to a better management of public finances and greater accountability, as well as contributing to efforts to combat corruption.
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