Oditor, Vol. III, No. 03/2017

AUDIT OF THE UNIVERSAL PROCUREMENT OF BUDGET USERS
Dragana Duin[10], Dalibor Krstić[11], Branko Nešić[12], Nenad kaluđerović[13]

Date received: 01.11.2017
Date accepted: 22.11.2017

Original scientific work:
UDK:658.141 657.213
JEL: H57

Summary

Despite the significant results achieved by the State Audit Institution (DRI) in determining the regularity of operations and the truthfulness of financial accounts of budget users, the audit of purity was given much less attention, which points to the necessary need to approach the development of the methodology of this discipline, as well as the technique in its applications. This annex is an attempt to apply the technique to find hidden knowledge-implied knowledge (Data mining-DM) in the procedure of public procurement review and to illustrate the importance of developing techniques for assessing the purpose of the used budget funds in the case of public procurement.

Key words: public procurement, revision of expediency, data mining.

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[10] Dragana Duin, University of business studies, Jovana Dučića street no. 23a, Banja Luka, Republic of Srpska, Bosnia and Herzegovina.
[11] Msc, Dalibor Krstić, University of Defense, Military Academy, Pavla Jurišića Šturma street no. 33, Belgrade, Serbia.
[12] Branko Nešić, University of Business Studies, Jovana Dučića street no. 23a, 78000 Banja Luka, Bosnia and Herzegovina.
[13] dr Nenad Kaluđerović, Sofitel oditor doo, Ulica Pante Tutundžića br. 44, Novi Beograd, Srbija.