Audit as Factor of Improvement of Management in Agricultural Company

Abstract

The audit can contribute to improving the management of the company. This can start the process of reducing the interval of risk in all parts of agricultural company. Management should be seen as a body that is constantly looking for innovative solutions that will improve the management of the company. The process of establishing control mechanisms should serve the improvement of the overall enterprise management. An audit can provide full management support, especially in the first phase of collecting data from the relevant stakeholders in the company. The authors primarily emphasize that there is no unified methodology initiated by the audit which would be considered generally accepted. Secondary authors point out that there is no generally accepted best practice that could be applied universally to the whole economy of the Republic of Serbia. With this work the authors emphasize profitability management efforts designed to take into account the recommendations of the audit, especially in the agricultural enterprise.

Revizija može da doprinese poboljšanju upravljanja preduzeća. Time se može pokrenuti proces smanjivanja intervala rizika u svim delovima poljoprivrednog preduzeća. Menadžment treba posmatrati kao telo koje stalno traga za inovativnim rešenjima kojima će poboljšati upravljanje preduzećem. Procesi uspostavljanja kontrolnih mehanizmama treba da posluže poboljšanju ukupnog upravljanja preduzećem. Revizija može da pruže punu podršku menadžmentu, pogotovo u prvoj fazi prikupljanja podataka od relevantnih subjekata u preduzeću. Autori primarno ističu da ne postoji unificirana metodologija inicirana od strane revizije koja bi se smatrala opšteprihvaćenom. Autori sekundarno ističu da ne postoji opšte prihvaćena najbolja praksa koja bi se univerzalno primenila na celu privredu Republike Srbije. Ovim radom autori ističu isplativost napora menadžmenta da uvaži osmišljene preporuke revizije pogotovo u poljoprivrednom preduzeću.