PERSPECTIVES FOR DEVELOPMENT OF THE INTERNAL AUDIT IN THE PUBLIC SECTOR IN THE REPUBLIC OF NORTH MACEDONIA
PERSPECTIVES FOR DEVELOPMENT OF THE INTERNAL AUDIT IN THE PUBLIC SECTOR IN THE REPUBLIC OF NORTH MACEDONIA
Author(s): Sanja BozhinoskaSubject(s): Economy, Accounting - Business Administration
Published by: Факултет за Бизнис Економија
Keywords: internal audit; public sector; legal framework; institutionalized regulation; public internal financial control; European Union;
Summary/Abstract: The primary goal of this paper is to understand the conditions of the legal andinstitutionalized regulation of internal audit in the public sector in the Republic of NorthMacedonia in the means of giving recommendations for sustainability and upturn.This paper will determinate the conditions of regulation of the internal audit in thepublic sector in the Republic of North Macedonia, the legal framework for internal auditin the public sector, as well as the institutions that are responsible for the development ofthe internal audit in the Republic of North Macedonia.By the determination of the situation of the internal audit regulations andfunctioning of the institutions that take care of strengthening the audit profession in themember states of the European Union, the paper will provide guidelines for improving theinternal audit situation in the public sector in the Republic of North Macedonia.
Journal: Journal of Sustainable Development
- Issue Year: 10/2020
- Issue No: 24
- Page Range: 3-13
- Page Count: 11
- Language: English
