Political neutrality in the audit profession: attitudes of respondents in the Republic of Serbia

Nemanja Jakovljević

doi:10.5937/bizinfo2102023J

Authors

Nemanja Jakovljević State Audit Institution of the Republic of Serbia

DOI:

https://doi.org/10.5937/bizinfo2102023J

Keywords:

political neutrality, independence, audit, threats, integrity

Abstract

Political neutrality represents independence from the political activities, as well as from all other activities that can be considered subordinated to direct or indirect political influence. At the individual level, there are two concepts of political neutrality. The subject of this paper is research on the attitudes of respondents engaged in audit profession on political neutrality and challenges to political neutrality. The research was conducted through a survey distributed to the addresses of persons engaged in audit profession in the Republic of Serbia. The main conclusion is that it is necessary to reconsider certain measures to improve the awareness of persons engaged in audit profession on political neutrality, its importance, threats that may violate political neutrality, and protection measures that can be taken at the individual and collective level to preserve political neutrality and audit firms.

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