USMERENJA ZA MODELIRANJE SISTEMA INTERNE BUDŽETSKE REVIZIJE
PRINCIPLES FOR IMPROVING THE CURRENT STATE OF INTERNAL BUDGET AUDIT

Summary/Abstract: Good concept and consistent implementation of the contemporary model of internal budget audit, as well as maximal usage of all of its possibility in the fight against corruption and organized crime in general is an imperative of the Republic of Serbia in the nearest future. Talking about internal audit in our budget system, the intention of the paper is to encourage the legislator to create and fully establish a legal framework for this important area, in order to ensure institutional preconditions for wide and systematic fight against corruption in the public sector and the society in general.This would simultaneously provide the possibility to the budget system to significantly increase efficiency and effectiveness of own business which would directly proportionately lead to a reduction in corruption, to the general satisfaction of tax payers of the Republic of Serbia. Other than that, our country could be class if idеas an equal with the countries that have a modern and regulated complete legal regulations in the area of state audit, public finance,as well as fight against corruption and even organized crime.

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