| Abstrakt: |
The public sector is a significant segment of the country's economic system. For continuous monitoring and improvement of the quality of services provided by the public sector, it is necessary to have a functional system of internal financial controls. The System of public internal financial control, through its action, directly plays a significant role in the fight against corruption. Bearing this in mind, the subject of processing in this paper will be the elaboration of the System of public internal financial control in the Republic of North Macedonia presented through the prism of activities that contribute to reducing the level of corruption. The aim of the paper is to contribute to strengthening the role of public internal financial control in the fight against corruption. In the direction of comprehensive processing of the subject of this paper, a detailed analysis of the national legal, strategic and institutional framework was made, the activities of the national institutions for the implementation of public internal financial control in the direction of reducing or preventing corrupt activities are also analyzed. Also, the paper analyzes in detail the activities and reports related to public internal financial control in our country in relation to the requirements of the European Union through Chapter 32 - Financial control, the United Nations Convention against Corruption and the GRECO report. Based on these analyses, concluding observations and recommendations are given for improving the role of public internal financial control in the fight against corruption. [ABSTRACT FROM AUTHOR] |
