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Vol 8, Issue 2, 2019
Pages: 267 - 276
Scientific paper
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INTERNACIONALNI UNIVERZITET TRAVNIK U TRAVNIKU
EKONOMSKI FAKULTET TRAVNIK U TRAVNIKU
PRAVNI FAKULTET TRAVNIK U TRAVNIKU
FAKULTET ZA MEDIJE I KOMUNIKACIJE TRAVNIK U TRAVNIKU

u saradnji sa

MIT UNIVERZITET SKOPLJE, SJEVERNA MAKEDONIJA
VEVU, VELEUČILIŠTE LAVOSLAV RUZIČKA U VUKOVARU, HRVATSKA
VELEUČILIŠTE VIMAL, SISAK, HRVATSKA
CKKPI, TRAVNIK, BOSNA I HERCEGOVINA

organizuju

31. MEĐUNARODNU KONFERENCIJU

EKONOMSKE, PRAVNE I MEDIJSKE INTEGRACIJE BOSNE I HERCEGOVINE I ZEMALJA ZAPADNOG
BALKANA KAO KLJUČNI POKRETAČ EUROPSKIH VRIJEDNOSTI

12. – 13. decembar 2025. godine

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Received: 04.12.2021. >> Accepted: 11.12.2021. >> Published: 17.12.2021. Scientific paper

ISTRAŽIVANJE MOGUĆNOSTI I EFEKATA INTERNE KONTROLE, U SPRIJEČAVANJU POGREŠAKA U POSLOVANJU, KOD GRAĐEVINSKIH PREDUZEĆA BOSNE I HERCEGOVINE/RESEARCH ON THE POSSIBILITIES AND EFFECTS OF INTERNAL CONTROL, IN PREVENTING BUSINESS ERRORS, IN CONSTRUCTION COMPANIES IN BOSNIA AND HERZEGOVINA

By
Emir Durić
Emir Durić

Industrija građevinsko materijala ''IGM'' d.o.o. Visoko , Visoko , Bosnia and Herzegovina

Abstract

Through empirical research, we will try to define the main limitations of the control system in companies. The results of internal control are: to provide funds for normal operation and functionality, to determinethe accuracy and reliability of accounting and operational data, to adhere to the defined policies of the company and to a judge the efficiency of the business itself. Through empirical analysis, we will examine the existence of more important limitations of the internal control system, in order to successfully detect errors in the company's operations. Failure to implement internal controls leads to rising costs and problems in business. The introduction of internal control in companies enables the possibility of improving the functioning of the company itself. Our main goal is that through theoretical and empirical research on the limitations of internal control in preventing errors, we will come up with certain cognitions, which will later be used to improve internal control and define it, towards prevention of errors in the functioning of the company

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