id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
fueconorg-2888	Đorđević, Milica; Đukić, Tadija	INDEPENDENCE AND OBJECTIVITY OF INTERNAL AUDITORS AS DETERMINANTS OF THEIR EFFECTIVENESS	2017	12	.pdf	application/pdf	5871	194	28	In particular, timely identification and elimination of threats that can compromise the objectivity of internal auditors is a prerequisite for the implementation of activities that contribute to internal audit independence, relating to: adequate organizational position of internal audit, establishing a strong control system, adoption of audit charter, establishing the practice of employment and dismissal of internal auditors, and others. In this sense, organizational independence is achieved when the chief audit executive functionally reports on its work to the audit committee and administratively to senior management level, where functional reporting includes all the issues relating to the scope of internal audit, from planning to reporting on work results, including the quality control of internal audit activities, while administrative reporting involves communication with the appropriate higher management level on administrative matters related to the daily operations of this function.	cache/fueconorg-2888.pdf	txt/fueconorg-2888.txt