Oditor, Vol II, No. 1/2016

Jelena Peković[7]

Paper received: 08.09.2015.
Paper accepted: 23.01.2016.
UDK: 657.6(497.11)


The State Audit Institution (Institution) is the highest organ of the audit of public funds in the Republic of Serbia. Established in 2005, the Law on State Audit Institution. The State Audit Institution is an autonomous and independent state authority. To perform activities within its jurisdiction Institution is responsible to the National Assembly of the Republic of Serbia. Activities within its jurisdiction performs on the basis of the Constitution of the Republic of Serbia, the Law on State Audit Institution and the State Audit Institution, which in accordance with the law, specify the manner and procedure for the exercise jurisdiction Institution audits way of ensuring transparency, decision making and other issues established law that are relevant to the work of the Institution. The institution has a president of the Institution, Vice President, Council, audit departments and support services.

Key words: The State Audit Institution, revision, code of ethics of state auditors.

[7]Jelena Peković, master student, Ministry of Defense, Birčaninova no. 5, Belgrade, Serbia, E-mail: pekovicj@yahoo.com