Courses – Fakultet tehničkih nauka u Novom Sadu

Subject: Internal and external audit of public sector (17.IMS431)

Native organizations units: No data

Type of studies	Title
Specialised Academic Studies	Engineering Management (Godina: 1, Summer)

General information:

Category	Professional-applicative
Scientific or art field	Menadžment i investicije u inženjerstvu
Interdisciplinary	Yes
ECTS	5

Educational goal:

The aim of this course is to introduce to students modern instruments of managing corporations and other entities in the public sector. The goal of course is introduction and understanding of international auditing standards (external and internal audit); INTOSAI standards, methods and instruments of public sector audit. The focus of the course are the system of financial management and control, as well as business risk management regarding risk management strategy.

Educational outcome:

Acquiring of knowledge and skills necessary for application of standards, procedures and models of external and internal audit in the public sector. Knowledge for the empirical application of instrument of government audit. After the course students will be able to: identify components of control and audit; use controlling models and tools for analysis of the companies and organizations; create reports and recommendations for public, state institutions, capital owners and management; participate in the application of strategy as engineers on the manager's or internal auditor's in the public sector position in order to enhance business processes and evaluate performances of companies and organizations.

Course content:

Basic characteristics of financial statements in the public sector; Basic performances of public sector auditing; Declaration of Lima and international government auditing standards; Principles and organizational models of state audit institutions; Regularity and performance audit of public sector; Public sector audit in the IT environment; Performances of auditing reports; Financial management and control; Book of business processes and audit tracks; Risk management; Internal audit of public sector.

Teaching methods:

Lectures; Lectures of visiting internal and external auditors in public sector; Auditory practice; Case studies

Literature:

Authors	Title	Year	Publisher	Language
Branislav Nerandžić	Interna i operativna revizija	2007	Stylos Novi Sad	Serbian language
Grupa autora, redaktori: Lajoš Žager, Šima K rasić	Državna revizija	2009	Masmedia Zagreb	Croatian
Mirko Andrić	Revizija javnog sektora	2012	Ekonomski fakultet Subotica	Serbian language
Bahram Soltani	Revizija, međunarodni pristup	2010	Mate Beograd	Serbian language