IDEAS home Printed from https://ideas.repec.org/a/vrs/jfaccp/v4y2024i1p15-32n1002.html
   My bibliography  Save this article

Internal Audit in the function of preventing corruptive activities in the public sector of the Federation of Bosnia and Herzegovina

Author

Listed:
  • Demirović Lejla

    (University Sarajevo, School of Economics and Business)

  • Isaković-Kaplan Ševala

    (University Sarajevo, School of Economics and Business)

  • Krivić Džana

    (MA candidate in Forensic Accounting, University of Sarajevo, School of Economics and Business)

Abstract

The public sector of the Federation of Bosnia and Herzegovina (FBiH) from the aspect of complexity and comprehensiveness, includes all levels of government established within the state government, public companies, and the insurance system including: pension, health and social. The importance of performing duties and obligations in a transparent manner, and the possibility of detecting warning factors for corrupt activity are especially important in the public sector. Corrupt activities at all levels of the state structure of Bosnia and Herzegovina (BiH), as well as fraudulent behaviour and abuses within it, are precisely the consequences of the complexity of the state system, and the impossibility of efficient and rational use of public funds. Adequately organized, in accordance with the law, and accepted as such by employees within a certain public sector organization, internal auditing contributes to more efficient operations and prevention of corrupt practices. The aim of the subject research is to look at the process of functioning of the internal audit in the public sector of FBiH in the field of prevention of corrupt activities. The results of the research indicate the non-functioning and non-establishment of the internal audit in the manner specified by law, as well as the inadequate implementation of its recommendations, degrading and derogating its role, importance and contribution in the prevention of corrupt activities in the public sector of FBiH.

Suggested Citation

  • Demirović Lejla & Isaković-Kaplan Ševala & Krivić Džana, 2024. "Internal Audit in the function of preventing corruptive activities in the public sector of the Federation of Bosnia and Herzegovina," Journal of Forensic Accounting Profession, Sciendo, vol. 4(1), pages 15-32.
    • Handle: RePEc:vrs:jfaccp:v:4:y:2024:i:1:p:15-32:n:1002
    DOI: 10.2478/jfap-2024-0002
    as

    Download full text from publisher

    File URL: https://doi.org/10.2478/jfap-2024-0002
    Download Restriction: no
    File URL: https://libkey.io/10.2478/jfap-2024-0002?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Jeppesen, Kim K., 2019. "The role of auditing in the fight against corruption," The British Accounting Review, Elsevier, vol. 51(5).
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Wang, Jie & Cheng, Hanxiu & Qiao, Ke, 2025. "Does experience matter? An examination of individual Auditor's experience on executive implicit corruption," Pacific-Basin Finance Journal, Elsevier, vol. 89(C).
    2. Valentin-Marian Antohi & Monica Laura Zlati & Romeo Victor Ionescu & Mihaela Neculita & Raluca Rusu & Aurelian Constantin, 2020. "Attracting European Funds in the Romanian Economy and Leverage Points for Securing their Sustainable Management: A Critical Auditing Analysis," Sustainability, MDPI, vol. 12(13), pages 1-27, July.
    3. Blane D. Lewis & Adrianus Hendrawan, 2020. "The impact of public sector accounting reform on corruption: Causal evidence from subnational Indonesia," Public Administration & Development, Blackwell Publishing, vol. 40(5), pages 245-254, December.
    4. Pasquale Ruggiero & Riccardo Mussari, 2024. "The definition of corporate corruption prevention during the last decade: Bibliometrics and content data for the future research agenda," Business Strategy and the Environment, Wiley Blackwell, vol. 33(1), pages 43-54, January.
    5. Corina BOLOȘ, 2024. "A Conceptual Analysis Of Fraud And Corruption In The Public Sector," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 33(2), pages 137-150, December.
    6. Elias Hadjielias & Alfredo Massis & Michael Christofi & Danae Manika & Stephen Brammer, 2025. "Ethical Issues in Family Business: Toward a Deeper Understanding and a New Research Agenda," Journal of Business Ethics, Springer, vol. 198(4), pages 715-731, May.
    7. Horiguchi, Shinji & Haniffa, Roszaini & Hudaib, Mohammad, 2024. "Whistleblowing intentions by public accountants in a non-Western society: The case of Japanese accountants," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 57(C).
    8. Chibuike Daraojimba & Mutiu Alade Shonibare & Casandra Okogwu & Abel Olusegun Adesanya & Ahmed Raji & Tochukwu Chinwuba Nwankwo, 2024. "Review On The Role Of Auditing In Achieving Compliance In Energy Infrastructure," Materials & Corrosion Engineering Management (MACEM), Zibeline International Publishing, vol. 5(1), pages 11-19, February.
    9. Cristina-Petrina Drăgușin (Trincu-Drăgușin) & Ileana Cosmina Pitulice & Aurelia Ștefănescu, 2021. "Harmonisation and Emergence Concerning the Performance Audit of the EU Member States’ Public Sector. Romania’s Case," Sustainability, MDPI, vol. 13(7), pages 1-18, March.
    10. Andrea Cardoni & Evgeniia Kiseleva & Francesco De Luca, 2020. "Continuous auditing and data mining for strategic risk control and anticorruption: Creating “fair” value in the digital age," Business Strategy and the Environment, Wiley Blackwell, vol. 29(8), pages 3072-3085, December.
    11. Zeena Mardawi & Guillermina Tormo‐Carbó & Elies Seguí‐Mas & Saed Al‐Koni, 2023. "Does corruption rule the auditor's soul? Examining the auditors' attitude toward accepting corruption behaviors," Economics and Politics, Wiley Blackwell, vol. 35(3), pages 1070-1098, November.
    12. Sargiacomo, Massimo & Everett, Jeff & Ianni, Luca & D'Andreamatteo, Antonio, 2024. "Auditing for fraud and corruption: A public-interest-based definition and analysis," The British Accounting Review, Elsevier, vol. 56(2).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:vrs:jfaccp:v:4:y:2024:i:1:p:15-32:n:1002. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Peter Golla (email available below). General contact details of provider: https://www.sciendo.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.