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The paper will present the way in which the procurement audit process takes place in a particular settlement entity. The paper is presented in nine parts in a way that at the beginning of the paper defines key concepts, so through segregation and identification of risks in the procurement process, it is necessary to define the necessary criteria that must be met in the process of controlling procurement procedures. in the audit of the financial statements of the entity. As one of the most important business processes in the company is the audit of the procurement process due to the fact that it represents a significant component of financial statements, both balance sheet and income statement, the authors are of the opinion that the work will contribute to persons performing procurement activities. to manage the procurement audit process, identify problems in the same as well as ways in which problems could be overcome.

Preservation of the characteristics of agricultural and food products is directly correlated with the system of geographical indications. Today, in more than 150 countries around the world, geographical indications are in the service of guaranteeing quality, origin, method of production, often tradition and, finally, product safety. The authors point out the changes in consumer behaviour, the change in the propensity to consume products that are differentiated on the market by different forms of marking and certification, and the willingness to pay for the same products at premium prices. Additional labels have imposed themselves as the main means of valorizing products on the market. The authors point out the potential of Serbian agriculture and give recommendations to the legislator, but also to other competent institutions, in order to improve position of the overall national economy. Ecological, agriculture, based on the principles of non-GMO impurities, with a clear commitment to the integral principles of land cultivation represents the greatest potential of our country. Additional state measures that would support better education and improvement of the position of farmers, with careful strategic planning of agriculture on the already mentioned principles, would make it an accelerator of the overall economic development. Geographical indications as well as standardization and certification must be an indispensable tool along the way.

nema

nema

Audit is an instrument of government and company management, which helps in timely detection of weak points of internal control systems, prevention of abuse and illegal appropriation. At the same time, it proposes measures and activities to eliminate detected weaknesses within an organization and helps in the functioning of internal control systems. Audit is very important for storing accounting and financial records of an organization, as well as its management. Therefore, everybody is interested in auditing, from external auditors to management, board of directors, from shareholders of large public companies to the state.

The complexity of the accounting system as the subsystem of management information system requires the continuous arrival of different types of data in different intervals which leads to an increase in complexity during its processing and presentation to management. Promoting the work and operations of military medical institutions requires the use of just such modern accounting information systems. Methods - Queuing system is used in this paper as the basis for positioning of information which needs to be processed within the accounting process, by adhering to certain limitations which are imposed by the specificity of the military medical system which is established. Conclusion - Basis of this information system is comprised of three subsystems, which are financial accounting, managerial accounting and cost accounting. Conditioning processing of data in the accounting process, adhering to accounting principles, primarily the principle of realization, it is very significant that this system supports information which is objectified in the form of accounting documents, so it can be processed and given to its users u military medical institutions.

Due to economic differentiation in the world negative effects occurred at a global level. Non-global approach to the problem in rich countries caused the pollution to become a global problem because of their policies of transferring 'dirty' technologies into 'third world' countries. This is why it is necessary to introduce the solution of the global problem in economic dimension by introducing oxygen as the fifth main productive element, the others being soil, labour, capital and knowledge. In connection to this, growing consumption and feedback in production cause growing oxygen consumption through their visible forms.