Унапређење финансијске контроле као фактор преображаја јавног сектора
Improving financial control as a factor in the transformation of the public sector

Summary/Abstract: The improvement of the financial surveillance system of a candidate country is an important requirement in the process of negotiations with the EU. Chapter 32 on financial control is dedicated to the issues of public internal financial control, external audit, protection of European Communities’ financial interests and selected issues of the protection of the euro against counterfeiting. The first two topics are the focus of this paper, which aim is to cast a light on the state of current developments in the institutional setting and the normative framework related to public internal financial control and external audit in Serbia. The normative framework of internal controls and external audit is based on international standards and good practices, and therefore this is not an issue of transposition of the acquis communautaire, but mostly efficient implementation of the system of internal and external controls. Although financial constraints jeopardize the development of financial surveillance, in addition to capacity building, the overall public view of the concept of financial control should be reconsidered. Financial control should not be understood in its formal, legalistic compliance view, but also as an important factor of the new public management and public administration reform.

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