Importance of implementation of decision making flow by internal audit to top management of agricultural enterprise in Republic of Serbia
Značaj imeplementacije toka odlučivanja od strane interne revizije prema top menadžmentu poljoprivrednog preduzeća u Republici Srbiji
Апстракт
Internal audit should contribute to and ensure the safety of top management in all enterprises, and in particular in agricultural enterprises that rely on primary agriculture and processing of agricultural products. Internal audit, introduced into the regular control flows, enables the proper functioning of the existing management processes, especially the risk management of the top management's business and key decisions. In addition, internal audit contributes to an increase in the control function and management of the company, that is, management processes that are close to the planned activities of top management, thus enabling the achievement of the basic goals of the company that is made by top management.
Interna revizija treba da doprinese i obezbedi sigurnost u radu top menadžmenta u svim preduzećima, posebno u poljoprivrednim preduzećima koja se oslanjaju na primarnu poljoprivredu i preradu poljoprivrednih proizvoda. Interna revizija, uvedena u redovne tokove kontrole, omogućava pravilno funkcionisanje postojećih procesa upravljanja, posebno upravljanja rizikom poslovanja top menadžmenta u momentima donošenja ključnih poslovnih odluka. Pored toga, interna revizija doprinosi povećanju kontrolne funkcije u upravljanju preduzećem, odnosno upravljačkim procesima koji su bliski planiranim aktivnostima top menadžmenta, omogućavajući postizanje zadovoljavanja osnovnih ciljeva kompanije koji su postavljeni pred top management.
Кључне речи:
internal audits / process management / agriculture / risks / interna revizija / upravljanje procesima / poljoprivreda / riziciИзвор:
Poljoprivredna tehnika, 2020, 45, 2, 1-7Издавач:
- Univerzitet u Beogradu - Poljoprivredni fakultet - Institut za poljoprivrednu tehniku, Beograd
Колекције
Институција/група
FiVeRTY - JOUR AU - Vitomir, Jelena AU - Laban, Bogdan AU - Popović, Dragana AU - Popović, Vera AU - Dončić, Dalibor AU - Mijić, Ranko PY - 2020 UR - http://fiver.ifvcns.rs/handle/123456789/2026 AB - Internal audit should contribute to and ensure the safety of top management in all enterprises, and in particular in agricultural enterprises that rely on primary agriculture and processing of agricultural products. Internal audit, introduced into the regular control flows, enables the proper functioning of the existing management processes, especially the risk management of the top management's business and key decisions. In addition, internal audit contributes to an increase in the control function and management of the company, that is, management processes that are close to the planned activities of top management, thus enabling the achievement of the basic goals of the company that is made by top management. AB - Interna revizija treba da doprinese i obezbedi sigurnost u radu top menadžmenta u svim preduzećima, posebno u poljoprivrednim preduzećima koja se oslanjaju na primarnu poljoprivredu i preradu poljoprivrednih proizvoda. Interna revizija, uvedena u redovne tokove kontrole, omogućava pravilno funkcionisanje postojećih procesa upravljanja, posebno upravljanja rizikom poslovanja top menadžmenta u momentima donošenja ključnih poslovnih odluka. Pored toga, interna revizija doprinosi povećanju kontrolne funkcije u upravljanju preduzećem, odnosno upravljačkim procesima koji su bliski planiranim aktivnostima top menadžmenta, omogućavajući postizanje zadovoljavanja osnovnih ciljeva kompanije koji su postavljeni pred top management. PB - Univerzitet u Beogradu - Poljoprivredni fakultet - Institut za poljoprivrednu tehniku, Beograd T2 - Poljoprivredna tehnika T1 - Importance of implementation of decision making flow by internal audit to top management of agricultural enterprise in Republic of Serbia T1 - Značaj imeplementacije toka odlučivanja od strane interne revizije prema top menadžmentu poljoprivrednog preduzeća u Republici Srbiji EP - 7 IS - 2 SP - 1 VL - 45 DO - 10.5937/PoljTeh2002001V ER -
@article{ author = "Vitomir, Jelena and Laban, Bogdan and Popović, Dragana and Popović, Vera and Dončić, Dalibor and Mijić, Ranko", year = "2020", abstract = "Internal audit should contribute to and ensure the safety of top management in all enterprises, and in particular in agricultural enterprises that rely on primary agriculture and processing of agricultural products. Internal audit, introduced into the regular control flows, enables the proper functioning of the existing management processes, especially the risk management of the top management's business and key decisions. In addition, internal audit contributes to an increase in the control function and management of the company, that is, management processes that are close to the planned activities of top management, thus enabling the achievement of the basic goals of the company that is made by top management., Interna revizija treba da doprinese i obezbedi sigurnost u radu top menadžmenta u svim preduzećima, posebno u poljoprivrednim preduzećima koja se oslanjaju na primarnu poljoprivredu i preradu poljoprivrednih proizvoda. Interna revizija, uvedena u redovne tokove kontrole, omogućava pravilno funkcionisanje postojećih procesa upravljanja, posebno upravljanja rizikom poslovanja top menadžmenta u momentima donošenja ključnih poslovnih odluka. Pored toga, interna revizija doprinosi povećanju kontrolne funkcije u upravljanju preduzećem, odnosno upravljačkim procesima koji su bliski planiranim aktivnostima top menadžmenta, omogućavajući postizanje zadovoljavanja osnovnih ciljeva kompanije koji su postavljeni pred top management.", publisher = "Univerzitet u Beogradu - Poljoprivredni fakultet - Institut za poljoprivrednu tehniku, Beograd", journal = "Poljoprivredna tehnika", title = "Importance of implementation of decision making flow by internal audit to top management of agricultural enterprise in Republic of Serbia, Značaj imeplementacije toka odlučivanja od strane interne revizije prema top menadžmentu poljoprivrednog preduzeća u Republici Srbiji", pages = "7-1", number = "2", volume = "45", doi = "10.5937/PoljTeh2002001V" }
Vitomir, J., Laban, B., Popović, D., Popović, V., Dončić, D.,& Mijić, R.. (2020). Importance of implementation of decision making flow by internal audit to top management of agricultural enterprise in Republic of Serbia. in Poljoprivredna tehnika Univerzitet u Beogradu - Poljoprivredni fakultet - Institut za poljoprivrednu tehniku, Beograd., 45(2), 1-7. https://doi.org/10.5937/PoljTeh2002001V
Vitomir J, Laban B, Popović D, Popović V, Dončić D, Mijić R. Importance of implementation of decision making flow by internal audit to top management of agricultural enterprise in Republic of Serbia. in Poljoprivredna tehnika. 2020;45(2):1-7. doi:10.5937/PoljTeh2002001V .
Vitomir, Jelena, Laban, Bogdan, Popović, Dragana, Popović, Vera, Dončić, Dalibor, Mijić, Ranko, "Importance of implementation of decision making flow by internal audit to top management of agricultural enterprise in Republic of Serbia" in Poljoprivredna tehnika, 45, no. 2 (2020):1-7, https://doi.org/10.5937/PoljTeh2002001V . .