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CURRENT CONSIDERATIONS ON INTERNAL AUDIT AND ANTI-CORRUPTION INITIATIVES
Abstract
This article begins with a short presentation of the most important and current issues about internal audit. As a basis for the research we chose to highlight the role of supreme audit institutions (SAIs) in anti-corruption initiatives. As we know, the public sector in particular has a pretty slick platform regarding the funds, budget expenditures, and an ,,opaque transparency " of income. Article brings to the attention of readers recommendations for corruption strategies, in which ISA must focus on reducing opportunities and incentives for corruption, changing public expectations and increasing cost level to combat corrupt behavior. Implementing and following these recommendations, in our opinion, corruption cases are successfully treated.
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