Civilno društvo i građani u procesu eksterne revizije
Civil society and citizens in the external audit process

Author(s): Milena Lazarević
Subject(s): Politics / Political Sciences, Economy, Civil Society, Governance, Public Administration, Public Finances
Published by: Centar za evropske politike CEP
Keywords: Civil society; external audit process; controlling public finances; public funds
Summary/Abstract: Supreme Audit Institutions (SAIs) are relatively new actors in countries with delayed transitions, which encounter numerous challenges in their work. The State Audit Institution (SAI) in Serbia has recognized the need for the inclusion of citizens and civil society organizations (CSOs), given that both parties have a common interest in contributing to the improvement of government transparency and accountability: SAI, on the one hand, with its legally defined position and role, and citizens, on the other hand, as primary stakeholders in the process of controlling public finances and responsible management of public funds.

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