SYSTEM OF SUPERVISION IN
PRIVATE AND PUBLIC SECTOR
SAŽETAK: U savremenim uslovima, na donošenje odluka koje su od
velikog značaja za uspješnost poslovanja u privatnom i javnom sektoru, u
velikoj mjeri utiču podaci do kojih se dolazi korištenjem računovodstvenog
informacionog sistema. Iz tog razloga, javlja se potreba za povećanjem
kvaliteta informacionog sistema koji se odnosi na pouzdanost i tačnost
informacija. U vezi s tim, značaj se daje sistemu internog nadzora u privatnom
i javnom sektoru, koji uključuje mjere koje su usmjerene na sprečavanje grešaka
i prevara, kao i provjeru tačnosti informacija, što je u radu posebno
objašnjeno.
Pored navedenog, rad je fokusiran na vrste i metode
kontrole čija primjena u privatnom i javnom sektoru ima poseban značaj i
doprinosi povećanoj efikasnosti poslovanja, a poseban akcenat stavljen je na
sistem interne kontole koji se sastoji od politika i procedura koje su
koncipirane na način da upravi pruže razumno uvjerenje da će ciljevi, od kojih
zavisi uspješnost poslovanja u privatnom i javnom sektoru, biti ispunjeni.
Ključne riječi: nadzor, kontrola, privatni
sektor, javni sektor, revizija
ABSTRACT: Under modern conditions, the decisions that are of great importance
to business performance in the private and public sector, largely affecting the
data which are often created using the accounting information system. For this
reason, there is a need to increase the quality of the information system
pertaining to reliability and accuracy of the information. In this regard, the
importance is given to the system of internal control in the private and public
sector, which includes measures aimed at preventing errors and fraud, as well
as checking the accuracy of information which is specifically described in the
work.
In
addition, work has focused on the types and methods of control with the
application in private and public sector has a special significance and
contributes to increased efficiency, and special emphasis is placed on the
internal system of control which consists of policies and procedures that are
designed in a way that the administration provide reasonable assurance that the
objectives that influence business performance in the private and public sectors,
to be
met.
Keywords: the supervision, control, private sector, public sector, auditing
Autor: Vesna Bogičević, Sistem nadzora u privatnom i javnom sektoru, Poslovni konsultant br. 22, Finconsult, Tuzla, 2013.
