Internal and External Audit as a Factor in Improving the Management of the Agricultural Enterprise

Abstract

An audit may be a factor and a decision support mechanism for the management is set up. This time the use of the revision should contribute to improving the overall management results of the agricultural enterprise. The main objective of applying the recommendations of internal and external audit is to reduce the risk to the enterprise at all levels of governance. The paper emphasizes the importance of establishing a process of control mechanisms, which will increase the safety and security of business operations. The overall audit can provide full support to the management structure in the efforts to increase the safety and efficiency of operations, which is important in the agricultural sector, since it has a slow turnover of capital. The authors point out that there is no generally accepted model of implementation of management's behavior regarding the practical application of audit jobs that can be introduced in order to increase the efficiency of the company's operations. In this way, the authors emphasize the importance of implementing the audit in agriculture, since they can benefit from the acceptance of audit conclusions.

Revizija može da bude faktor i postavljen mehanizam podrške donošenja odluka menadžmentu. Time novine upotrebe revizije treba da doprinesu poboljšanju ukupnog rezultata upravljanja poljoprivrednim preduzećem. Osnovni cilj primene preporuka interne i eksterne revizije je smanjenje rizika po preduzeće na svim nivoima upravljanja. Rad ističe značaj uspostavljanja procesa kontrolnih mehanizmama, kojim će povećati sigurnost i bezbednost poslovanja preduzeća. Ukupna revizija može da pruže punu podršku upravljačkoj strukturi u nastojanjima povećanja sigurnosti i efikasnosti poslovanja, što je bitno u poljoprivrednoj delatnosti jer ista raspolaže sa sporim obrtom kapitala. Autori ističu da ne postoji opšte prihvaćeni model primene ponašanja menadžmenta po pitanju praktične primene revizijskih poslova koji se mogu uvesti u cilju povećanja efikasnosti poslovanja preduzeća. Time autori na konkretan način ističu značaj implementacije revizije u poljoprivredi jer ista može ostvariti benefite od uvažavanja revizijskih zaključaka.