Спровођење поступка државне ревизије
Implementation of the State Audit Procedure

Author(s): Ljubiša Dabić
Subject(s): Economy, Law, Constitution, Jurisprudence
Published by: Правни факултет Универзитета у Источном Сарајеву
Keywords: State audit procedure; State audit; Supreme Audit Institution; Subjects of state audit;
Summary/Abstract: The research is is based on the assumption that the state audit procedure is unique and of a specific kind. On one hand, it differs from general and special types of administrative proceedings, and on the other hand, it differs from court proceedings, as well as from other types, such as disciplinary proceedings. Nevertheless, it contains elements of an administrative process, and in some countries, a judicial process.The aim of the paper is to, through analysis of the process-normative side of the state audit procedure, point out all the complexity, peculiarities, content, and importance of its implementation in practice. The subject of the research is the implementation of the state audit procedure by the supreme audit institution (SAI) according to the subject of the audit, which is regulated by a special national law and by-laws of the SAI, and its course takes place through certain phases and sub-phases: the phase preceding the audit, the phase of initiating the audit procedure, the phase of carrying out the audit, the phase of completing the audit, and the phase after the audit.The research aims to provide a more dependable understanding of the state audit procedure’s type and legal nature, the legal and substantive acts incorporated into it, and the legal strategies audit subjects can employ to protect their legal interests.

• Details
• Contents