The possibilities of improving the regulative and methodology of the cooperative audit in Serbia

Abstract

The specificity of the cooperative is reflected in the goals of the business, whereby the primary goal of the cooperative is to satisfy the different needs of members, and not to gain profit. Therefore, the cooperative audit should be aimed at checking whether the general objectives have been achieved, and whether the management decisions are in line with these objectives. In this way, the process of managing a cooperative is also examined to determine whether the social objectives of the members are realized along with the financial or economic objectives. By adopting the new Law on Cooperatives in Serbia at the end of 2015, only frameworks for the establishment of a modern system of cooperative audit are set, which must be supplemented by appropriate changes to the regulations and by adopting a unique methodology for conducting this audit.

Specifičnost zadruga ogleda se u ciljevima poslovanja, pri čemu je primarni cilj zadruge zadovoljenje različitih potreba članova, a ne sticanje profita. Usled toga i zadružna revizija treba da bude usmerena ka proveri ostvarenja opštih ciljeva poslovanja, kao i da li su odluke menadžmenta u skladu sa ovim ciljevima. Time se ispituje i proces upravljanja zadrugom radi provere da li se uporedo sa finansijskim ili ekonomskim ciljevima ostvaruju i socijalni ciljevi članova. Usvajanjem novog Zakona o zadrugama u Srbiji krajem 2015. godine postavljeni su samo okviri uspostavljanja savremenog sistema zadružne revizije, koji moraju biti dopunjeni odgovarajućim izmenama regulative i prihvatanjem jedinstvene metodologije vršenja ove revizije. .