Internal audit is an independent and objective evaluation and consulting activity designed to improve the operations of individual organizational parts of the Public Enterprise Roads of Serbia. Internal audit helps the user of public funds to achieve their goals through a systematic, disciplined approach in assessing and improving the effectiveness of risk management, control and organization management.
The mission of the internal audit of the Public Enterprise Roads of Serbia is to improve and protect organizational values by providing risk-based objective assurance, advice and a view of business activities.
The vision of the internal audit of the Public Enterprise Roads of Serbia is to strive for the constant improvement of audit practice and the achievement of the highest professional standards.
The internal audit of the Public Enterprise Roads of Serbia is carried out in accordance with the regulations governing internal audit in the public sector of the Republic of Serbia and the International Standards covering professional practice of the internal audit.
In accordance with the International Standards of the professional practice of the internal audit the acts that prescribe the work methods, scope, authorizations and responsibilities of the auditor in the process of performing the internal audit have been adopted, and these are: the Internal Audit Charter, the Internal Audit Code of Ethics, the Strategic Plan of the Internal Audit and the Annual Internal Audit Work Plan.
